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Department with internal divisions department. Structural subdivision of the organization. How to reflect certain types of divisions

Norms current legislation The Russian Federation allows companies to conduct their activities not only at their location, but also at a territorial distance from it.

In what cases is it necessary to register a branch, and in which - another separate subdivision, and also how does a branch differ from separate subdivision Let's take a look at this consultation. And at the same time we will answer the question: a separate subdivision is a branch or not.

Branches and separate divisions of the organization

A separate subdivision is any subdivision that is territorially remote from the location of the organization, in which stationary jobs have been created (that is, for a period of more than one month), regardless of whether the creation of such a subdivision is reflected in the constituent documents of the organization, and on the powers vested in it (Art. 11 of the Tax Code of the Russian Federation).

A separate subdivision may be a branch or representative office. However, the difference between a separate subdivision and a branch and representative office still exists (Article 55 of the Civil Code of the Russian Federation).

The difference between a branch and a separate division is due to the fact that a branch is a separate division. legal entity located remotely from its location and performing the functions of the parent organization (or part of them), including the functions of a representative office. A representative office, in turn, is a separate subdivision of an organization located remotely from its location and representing the interests of a legal entity and protecting them. A simple separate subdivision (territorially remote and having stationary jobs), unlike a branch, is not entitled to perform the functions of a parent organization (Article 55 of the Civil Code of the Russian Federation).

In addition, the difference between a branch and a separate subdivision also lies in the fact that information about the branch must be indicated in a single state register legal entities. Information about a simple separate subdivision with stationary jobs does not need to be entered into the Unified State Register of Legal Entities (Article 55 of the Civil Code of the Russian Federation).

In other words, a separate subdivision is both a branch, a representative office, and an ordinary separate subdivision that does not have the status of a branch or representative office.

Branch or separate division: differences (table)

When making a choice between a separate subdivision or a branch, first of all, you need to understand exactly what functions will be assigned to this subdivision, whether it is planned to independently maintain accounting whether the unit will have separate checking accounts. For convenience, we present the main differences in the form of a table.

Branch, representative office, separate subdivision - differences:

№ p/n	A simple stand-alone subdivision with fixed workplaces	Branch	Representation
1	Unit Functions
1	Worker leads labor activity at the workplace (Article 11 of the Tax Code of the Russian Federation).	Carries out all or part of the functions of the parent organization. Carries out the functions of a representative office (Article 55 of the Civil Code of the Russian Federation).	Represents and defends the interests of the organization itself (Article 55 of the Civil Code of the Russian Federation).
2	Possibility of conducting commercial activities by the division
2	Can lead commercial activity through workplaces (Article 11 of the Tax Code of the Russian Federation, Article 55 of the Civil Code of the Russian Federation).	Can conduct commercial activities (Article 55 of the Civil Code of the Russian Federation).	Cannot conduct commercial activities (Article 55 of the Civil Code of the Russian Federation).
3	The need to notify the tax office about the creation of a unit
3	Notify tax office within one month from the date of creation (subclause 3, clause 2, article 23 of the Tax Code of the Russian Federation, clause 4, article 83 of the Tax Code of the Russian Federation).	sub. 3 p. 2 art. 23 of the Tax Code of the Russian Federation, paragraph 3 of Art. 83 of the Tax Code of the Russian Federation), since information about the branch must be entered into the Unified State Register of Legal Entities.	The obligation to notify the tax inspectorate is not provided for (subclause 3, clause 2, article 23 of the Tax Code of the Russian Federation, clause 3, article 83 of the Tax Code of the Russian Federation), since information about the representative office must be entered in the Unified State Register of Legal Entities.
4	Reflection of information about the unit in the Unified State Register of Legal Entities
4	Information is not indicated in the Unified State Register of Legal Entities (clause 4 of article 83 of the Tax Code of the Russian Federation).	Information is indicated in the Unified State Register of Legal Entities (clause 3 of article 55 of the Civil Code of the Russian Federation, clause 3 of article 83 of the Tax Code of the Russian Federation).	Information is indicated in the Unified State Register of Legal Entities (clause 3 of article 55 of the Civil Code of the Russian Federation, clause 3 of article 83 of the Tax Code of the Russian Federation).
5	The procedure for creating a division
5	Order CEO(directors) (clause 1, article 5, subparagraph 4, clause 3, article 40 of the Law of February 8, 1998 N 14-FZ).	paragraph 1 of Art. 5 of the law of 08.02.1998 N 14-FZ, art. 5 of the Law of December 26, 1995 N 208-FZ).	The decision of the owner of the organization (clause 1, article 5 of the Law of February 8, 1998 N 14-FZ, article 5 of the law of December 26, 1995 N 208-FZ).
6	Possibility of independent accounting department
6	Can maintain independent accounting, but the financial statements for the organization as a whole should include performance indicators for all separate divisions (

In the same group, as a rule, fixed assets are kept; payroll accounting group that records the labor costs of workers, calculating wages employees, control over the use of the wage fund, accounting for all settlements with employees of enterprises, budget, fund social protection population and other departments related to wages; production and costing, which keeps records of production costs, calculates the cost of production, identifies the results of on-farm calculations, and compiles reports on production; accounting group finished products accounting for finished products in warehouses and their sale; general group, whose employees keep records of other operations and the General Ledger, draw up a balance sheet and other forms of financial reporting.

Structural subdivision

All divisions of the enterprise are required to comply with the procedure for processing transactions and submitting the necessary documents and information. The main accounting department has the right to control the norms of consumption of raw materials, materials, labor costs and other norms by the organization of acceptance, storage of material assets. Employees of the accounting department have the right not to accept for execution and execution documents on transactions that are contrary to the law; in agreement with the head of the organization, involve experts and specialists in the field of accounting for consultations and recommendations; in case of detection of illegal actions of officials (additions, use of funds for other purposes and other violations and abuses), report to the management of the enterprise for taking measures, etc.

Structural unit: definition, functions, leadership

The section “Relationships (service relations)” describes the relationship between the main accounting department and all services (planning and economic department, production and technical departments, quality control departments, sales department, logistics department, marketing department, organization and remuneration department) on the formation of both incoming and outgoing flows of accounting information. The correct establishment of the relationship between the main accounting department and all services and divisions of the enterprise is extremely important for the timely and accurate formation of accounting information, as well as providing specialists and heads of structural divisions with data to monitor the work of individual divisions of the enterprise and adopt management decisions. The "Responsibility" section includes a list of the main positions for which the chief accounting department is responsible.

Types of structural divisions

Depending on the activities of the enterprise and for ease of definition of its functions, there are various divisions. The most common is the structuring of the organization into the following units: 1) management. These are subdivisions formed according to industry and functional characteristics, and ensuring the implementation of certain areas of the organization's activities and managing the organization.

They are usually created in large companies, organs state power and local self-government and combine smaller functional units (for example, departments). 2) branches. The departments are most often structured treatment-and-prophylactic, medical institutions and organizations. These are usually sectoral or functional divisions, as well as departments that combine smaller functional divisions.

Structural subdivision

Departments are understood as functional structural units responsible for a specific area of the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities; 5) services. "Service" is most often called a group of functionally united structural units that have related goals, tasks and functions. At the same time, the management or leadership of this group is carried out centrally by one official. For example, the service of the Deputy Director for Personnel may unite the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management.
It is headed by the Deputy Director for Human Resources and is created to implement a unified personnel policy In the organisation.

5. main structural divisions of the organization

In addition, the accounting department includes groups (departments) of capital construction and housing and communal services. In large organizations, in addition to those listed, there are usually groups (departments) for accounting for containers, fixed assets, settlement (whose employees keep records Money and settlements with organizations and individuals), preparation and machine processing of information, summary analytical, etc. General scheme the structure of the accounting apparatus of medium and large organizations is shown in Figure 3.
The structure and staff of the accounting department depend on the volume of work performed by it and the level of automated processing of accounting information. The total number of accounting employees, their professional and qualified staff are determined by the enterprise itself. The official composition of accounting employees is fixed in the staff list approved by the head of the enterprise.

Regulations on structural divisions

Attention

A structural unit is a dedicated management body with independent functions, specific tasks and responsibilities. It can be isolated (representatively, a branch) and internal (does not have all the features independent organization). Any structural subdivision carries out its economic activity on the basis of the approved regulation on these associations, which is being developed at the enterprises where they exist.

This document is developed by employees of the personnel department and heads of departments. Structural divisions of the enterprise can be as follows:

Management - units that are formed on a functional basis, they ensure the implementation of certain areas of the enterprise and manage the organization.

An independent structural unit is

the work of the unit must be flexible, with the ability to quickly respond to any changes both within the organization and in the external environment;
the work of each structural unit must be strictly specialized (that is, the link must be responsible for a certain area of activity);
the load on one manager should not be too large (no more than 20 people, if we are talking about the middle link);
Regardless of its functional purpose, the unit must in every possible way ensure the saving of financial resources.

Functions of structural divisions Each structural division of the organization is called upon to perform certain functions, reflected in the corresponding provision. Their content depends on the scope and type of activity of the link.

Independent structural unit definition

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Groups are structural units created according to the same principles as sectors, areas they bring together specialists to perform a specific task or implement a specific project. Most often, groups are temporary, and their creation is not reflected in overall structure organizations. Usually the group operates in isolation from other specialists of the structural unit.

The specific name of the subdivision indicates the main activity of the selected structural unit. There are several approaches to establishing unit names. First of all, these are names, which in their composition contain an indication of the type of unit and its main functional specialization, for example: financial department», « economic management”, “X-ray department”.

Personnel service of the enterprise: office work, document flow and regulatory framework Gusyatnikova Daria Efimovna

2.2.1. Regulations on structural divisions

Regulations on the structural unit- this is a local normative act, which determines: the procedure for creating (forming) a unit; legal status divisions in the structure of the organization; unit structure; tasks, functions, rights, duties and responsibilities of the unit; the procedure for interaction of the unit with other structural units of the organization.

The regulation on the structural unit is part of the unified system of organizational and administrative documentation, has the OKUD code - 0211111, is made in A4 format in one original copy, which is stored in the Directorate or the office, one copy is sent to the appropriate structural unit, to the personnel department, in the department that developed the Regulation. Regulations on all structural divisions are stored at the enterprise permanently.

Mandatory details this document are registration number and stamp of approval .

The developer of the Regulations on the structural unit is an engineer for the organization of production management (if the enterprise has a department for organizing and remunerating labor), a personnel service or a personnel service. It is recommended to involve the legal or legal department in joint work. Usually, the Regulations on structural divisions are approved by the head of the organization (directly or by a special administrative act). Constituent documents or local regulations organizations, the right to approve regulations on structural divisions may be granted to other officials (for example, the deputy head of the organization for personnel). In some organizations, it is accepted that the provisions on structural divisions are approved by a body authorized by the founders (participants) of the legal entity.

The draft Regulations on the structural unit are subject to mandatory approval:

With a higher manager (if the unit is part of a larger unit);

With the deputy head of the organization, who oversees the activities of the unit in accordance with the distribution of duties between senior employees;

With the head of the personnel service or other department that manages personnel;

With the head of the legal or legal department or with the lawyer of the organization.

Also, the Draft Regulations can be agreed with leaders those structural units with which the unit interacts so that there are no inaccuracies in the wording of the relationship of the unit with other structural units, duplication of functions in the regulations on different structural units. The list of structural divisions with which it is coordinated is determined by the organization independently.

The date of the document is the date of approval of the Regulations on the structural unit.

In some cases, each structural unit independently develops a regulation for itself, which is highly undesirable, since regulations for all structural units should be developed taking into account the rules and requirements uniform for the enterprise.

The general management of the work on the preparation of these documents is carried out by the deputy head of the enterprise (for personnel, for administrative and other issues).

The legislation does not define the requirements for provisions on structural divisions and the rules for their development, therefore, each enterprise independently decides which issues of organizing the activities of a particular division should be regulated in these local regulations.

Structure the document itself, maybe simple, including the following items:

General provisions;

The structure and staffing of the unit;

Targets and goals;

Functions;

Rights and powers;

Management;

Interaction (service communications);

A responsibility;

Work organization.

In addition, there may be sections devoted to the working conditions of the unit (working mode), issues of control and verification of the activities of the structural unit, assessing the quality of the performance of its functions by the unit, property of the structural unit.

Exist certain rules development of sections of the Regulations on the structural unit. This document begins with a section "General Provisions" which addresses the following questions.

Subdivision location in the structure of the organization is determined on the basis of the document "Structure of the organization". If for some reason there is no such document at the enterprise, then the Regulation indicates the place of the unit in the organization's management system, and also describes what this structural unit is - an independent unit (which is directly subordinate to the organization's management) or a unit that is part of larger structural unit. In the event that the name of the unit does not allow you to determine the type of unit (for example, archive, accounting), then it is desirable to indicate in the Regulation on what rights it was created (on the rights of a department, department, etc.). Thus, the place of the unit and its significance are immediately determined.

Procedure for creation and liquidation divisions. Typically, a structural unit is created by order of the head of the organization, prepared on the basis of his sole decision or in pursuance of a decision taken by the founders (participants) of a legal entity or a body authorized by them. The details of the document on the basis of which the division was created are indicated when stating the fact of the creation of a structural division.

The same paragraph reflects the procedure for the liquidation of the unit: who makes such a decision and what document it is drawn up. If the employer establishes in his organization special rules liquidation of the subdivision, it is also advisable to describe the liquidation procedure here (provide a list of liquidation measures, the timing of their implementation, the procedure for paying compensation to employees). If the division applies general rules reduction of the staff of the organization’s employees, then in this paragraph of the Regulation it is sufficient to confine ourselves to referring to the relevant articles of the Labor Code of the Russian Federation.

Also, the Regulations must provide for the procedure for changing the status of a structural unit (its merger with another unit, transformation into a different type of unit, separation of new structural units from its composition, joining the unit to another unit). It is not recommended to use the concept of “abolition of a structural unit”, since this implies the termination of the activities of a structural unit not only as a result of the liquidation of the unit, but also as a result of its transformation into another.

Subordination of the structural unit . It indicates to whom the structural unit is subordinate, i.e. which executive carries out the functional management of the department. Technical departments usually report to technical director(chief engineer); production - to the deputy director for production issues; planning and economic, marketing, sales divisions - to the Deputy Director for Commercial Affairs. With such a distribution of responsibility between executives, the office, legal department, public relations department and other administrative departments may report directly to the head of the organization.

If a structural unit is part of a larger unit (for example, a department within a department), then the Regulations indicate to whom (position title) this unit is functionally subordinate.

Mandatory in the section "General Provisions" is a paragraph stating what fundamental documents the unit is guided by in its activities. In addition to the decisions of the head of the organization and the general local regulations of the organization, the Regulation lists special local regulations (for example, for the office - Instructions for office work in the organization, for the personnel department - Regulations on the protection of personal data of employees), as well as industry-wide and industry-specific legislative acts ( For accounting - the federal law“On Accounting”, for the information protection department - the Federal Law “On Information, Informatization and Information Protection”).

This subsection may begin with the phrase: “The unit operates on the basis of the following documents”, or “The unit operates in accordance with the following documents”.

In this section of the Regulations on the structural unit, other information may also be indicated, for example:

location of the unit;

List of basic terms and their definitions (in units with specific functions and duties of specialists not related to the main tasks of the unit);

Other information requiring reflection in the Regulations on the division.

Chapter "Structure and staffing of the unit" defines the following provisions.

Unit structure. If the structural subdivision is divided into structural units, then in the Regulation it is necessary to display its internal structure and indicate the order of its formation.

The proposal to allocate structural units within a structural unit usually comes from its head. Then it is agreed with the department of organization and remuneration, personnel service, other departments and submitted for approval either to the head of the organization or his deputy, who is responsible for the functional management of this department. The initiative for structuring a unit can also come "from above" - directly from the head of the organization or his deputies.

A unit may initially have a complex structure if it was formed by merging or combining separate units, without disbanding them, but with subordination to the head of the formed unit.

The structure of a unit can be represented in a variety of ways.

Text method: “The division includes the following structural units: ...”).

In the form of a diagram: “The division includes structural units according to the above diagram:”

The scheme can also reflect the relationships between structural units and be more complex.

Structural units within a subdivision can be created both permanently and temporarily. If the department is structured on a permanent basis, then it is necessary to find out which document will determine their status and regulate their activities. For example, this may be the Regulations on this division (in this case, it is desirable to distribute functions between the structural units of the division directly in the text of this Regulation). If separate provisions are developed for these structural units, then in the main Regulation it is necessary to determine the procedure for the development and approval of individual local regulations.

If such a complex structure of the unit is reflected in the staffing table, then work in a particular sector can be attributed to essential conditions labor. Labor law provides for a very complex procedure for carrying out such organizational and staffing activities as the creation, liquidation or transformation of structural units, therefore it is advisable to solve the issue of distributing individual functions of a structural unit through the formation of temporary structural units - sectors, sections, groups.

The right of the head of a structural unit to form temporary structural units (for example, to solve specific problems, to implement individual projects, etc.) should be enshrined in the Regulations on the structural unit. If the head of a structural unit is not vested with the right to independently make a decision on the formation of temporary structural units, then the Regulations must determine who is authorized to make such a decision and describe the procedure for its adoption (coordination, approval, etc.).

How to change the structure divisions. This paragraph reflects the mechanism for changing the structure of the unit - the creation of structural units within the unit (if the unit was not initially structured), the liquidation of some of them, as well as their merger, transformation, accession and allocation of new structural units. The Regulation determines who can initiate the change in the structure of the unit, how it is formalized, who makes the final decision, what consequences such a change entails.

The procedure for the development and approval of job descriptions . Here it is determined: who develops the job descriptions of the employees of the department, who approves them, how they are put into effect, for example: “The rights and obligations of each employee of the department are determined by the relevant job description, agreed with the head of the department and approved by order of the head of the enterprise.”

The number of employees of the division . This issue can be directly regulated in the Regulations on the structural unit (including as an annex to the Regulations) or resolved by referring to staffing organizations.

In the next section, Regulations on the structural unit "Targets and goals" reflect the main goals and objectives of this unit.

Basic goals. The purpose of creating a structural unit is understood as an ideal representation of the result that the unit should achieve in the course of its activities. A correctly and accurately formulated goal allows you to direct and orient the activities of the unit, as well as once again determine its purpose and designate its place in the structure of the organization. Requirements, which are presented to the goals formulated in the provisions , may be:

Reachability;

Structuredness;

Consistency with the goals of the entire enterprise;

Accuracy and specificity.

For example, the goal of creating a personnel department can be formulated as follows: "... staffing the organization's activities." A structural subdivision can have either one or several goals, which must be listed in the regulation.

Main goals. Tasks- this is a certain direction of activity of the structural unit, ensuring the achievement of the goal set for the unit. As a basis for defining tasks, you can use the qualification characteristics of the heads of structural units from Qualification Handbook positions of managers, specialists and other employees. In almost every characteristic, the main task is formulated in the first sentence. For example, the qualification description of the head of the legal department states: "Ensures compliance with the law in the activities of the enterprise and protection of its legal interests." From here, the main tasks of the legal department can be formulated as follows:

Ensuring the legality of the enterprise;

Protection of the legal interests of the enterprise.

In the ideal case, the enterprise draws up the so-called management functions distribution matrix, on the basis of which the organization is structured and the tasks of each structural unit are assigned.

The tasks of the unit may go beyond the job responsibilities of its head (for example, in the combined units - advertising and information department, marketing and sales department).

If the subdivision includes structural units responsible for individual areas of activity, then the tasks are defined in detail and conventionally structured in such a way that they can be easily assigned to these units.

The enumeration of the tasks of the structural unit begins with the main ones and ends with the secondary ones. Task requirements:

Ultimate precision and certainty;

solvability;

Adequacy to the main goals of the unit.

For example, the tasks assigned to the personnel department can be formulated as follows:

Selection and placement of employees;

Formation of a stable working team;

Creation of a personnel reserve;

Personnel accounting;

Control of labor discipline;

Security labor rights workers.

"Functions". The functions of the structural unit should be formulated in such a way that they respond to main question: "What and how to do in order to complete the task?". They should be focused on the final results of the activity.

When developing this section, a matrix for the distribution of organizational management functions is also usually used. If the matrix was not compiled at the enterprise, then the section “Job Responsibilities” is taken as the basis qualification characteristic head of the relevant structural unit. It will help to determine the functions of the structural unit of GOST 24.525.5-81 “Management production association and industrial enterprise. Resource management. Basic Provisions” and other state and industry standards.

When developing this section of the Regulations on the structural unit, it is necessary to be guided by the following rules:

Functions should be formulated in such a way as to designate specific actions, the implementation of which solves the tasks assigned to the unit;

Functions should be set out as fully as possible (so as not to make changes as “unaccounted for” are identified);

It is advisable to start the enumeration of functions with the main ones, gradually moving to secondary and current ones;

The functions of one structural unit should not duplicate the functions of another structural unit;

The functions of the structural unit should be linked to the functions of those units with which the unit has functional links;

Functions must lend themselves to structuring (i.e., division into official duties department employees);

Functions should be formulated in such a way that it is possible to evaluate the performance of the unit;

Functions should not go beyond the tasks of the unit and should correspond with the powers and rights of the unit.

This section of the Regulations can be developed not only as “ general plan» the work of the structural unit, but also as an instruction (when, along with specific actions, the methods for performing them are indicated).

When several tasks are set for a structural unit, it is desirable to group the functions in accordance with the tasks.

If the unit is not structured into smaller units, but at the same time its functions are clearly distributed among employees, then this distribution can be reflected in the Regulation. This will help to subsequently draw up job descriptions for the employees of the unit.

The functions of the structural unit can be presented in the form of text or a table (which is more convenient).

This method of presentation is more visual and allows you to quickly summarize the work of the structural unit.

"Rights". Certain rights are granted to subdivisions to perform their functions. But it is necessary to understand the difference between the concepts of “rights” and “powers”, since both of them are reflected in this section.

The right is understood as the freedom of the subject to perform certain actions or refrain from doing them at his own will and at his own discretion, subject to specific conditions or regardless of any conditions. For example, a subdivision may accept documents for execution, or may not accept them if any flaws are found in them (non-compliance with the law, lack of an appropriate order from the head of the organization and subdivision, etc.).

It is possible to prescribe to employees the performance of certain actions by defining their powers, that is, fixing both the possibility and the obligation to perform specific actions under very specific conditions.

When formulating rights and powers, certain rules must be observed:

The right and authority must be related to a specific function or group of functions, since they are provided to the unit for the proper performance of its tasks;

The right should be formulated in such a way that it reflects the possibility of performing certain actions, and the power - both the opportunity and the obligation to take certain actions;

If for the exercise of rights and powers by ordinary employees of a structural unit, the permission of the head of the unit is required, then the procedure for obtaining it should be described in the Regulation;

When compiling this section, you first need to list the powers, then the rights, and inside these blocks, first the main powers (rights), and then the secondary ones;

If it is difficult to separate the right from the authority, then it is better to fix this action as a right.

The rights are divided into:

Administrative (the right to use the resources available to the unit - information and material, to request from other structural units Required documents and information, etc.);

Organizational (the right to hold meetings on the work of the unit, get acquainted with the draft decisions of the organization's management regarding the unit, etc.).

Powers are usually instructive, for example:

Represent the interests of an enterprise and a structural subdivision in relations with state bodies and local governments, third-party organizations;

In agreement with the management of the enterprise, involve external specialists and consultants for the implementation of projects agreed with the management, etc.

It is necessary that this section of the Regulations on the structural unit be oriented both to the unit as a whole (a list of rights common to the entire unit) and to specific employees. In a separate block, you can highlight the rights and powers of the head of the unit, which he can delegate to his subordinates. Accordingly, the procedure for transferring rights and empowering ordinary employees of the unit should be determined.

If the enterprise has job descriptions, then this section formulates, first of all, functional rights, and not labor rights, provided for in Art. 21 of the Labor Code of the Russian Federation.

"Interaction". In the process of solving the tasks assigned to the structural unit, performing the functions assigned to it and exercising the rights granted to it, it interacts with other structural units of the organization.

As a rule, relations between structural units are expressed in the performance of certain actions that have different characteristics.

Collaboration . For example, a draft of a general local normative act can be developed jointly by several departments (a working group created from the employees of these departments).

Concerted action . In this case, consistency means both the simultaneous performance of certain actions by several departments to achieve the final result, and the sequential (stage-by-stage) performance of actions by several departments (first one structural unit performs an action, then the second, etc.).

Counter actions . For example, the housekeeping department provides office supplies to the HR department, and the HR department performs a counter action - submits a report on their use to the housekeeping department.

Unilateral actions . For example, all structural divisions of the organization submit to the financial department reports on the expenditure of funds allocated for the maintenance of the division. In this case, the finance department is not required to take a counter action on the same issue.

All of these activities reflect existing relationships within the organization, both vertical and horizontal.

Joint and coordinated actions can be regulated in more detail in special local regulations. For example, in the order of the head of the organization on some new project, the participation of each of the structural units in this project can be described in detail. If joint actions are described in this section of the Regulations (and not in the “Functions”), then it is advisable to indicate what result should be achieved as a result of this joint work, for example, the appearance of a specific document (Regulations on stimulating the remuneration of employees of the production unit and etc.).

The Provision on the structural unit itself discusses in detail the regulation of reciprocal actions, primarily the organization of the transfer and receipt of various information (management decisions and reports on their implementation, statistical and analytical data, draft documents and conclusions on them, etc.), unilateral actions to the functional structural unit.

Counter actions are usually described according to the scheme "providing - receiving" or "transferring - receiving" information (oral and documented) and material values. If such connections are permanent, then in the same section, for each connection, you can determine the frequency and timing of the provision and receipt of information, documents or valuables.

If a Regulation is being developed on a structural unit that is part of a larger unit, then the procedure for determining interaction will be even more complicated due to the fact that it is necessary to determine several levels of horizontal and vertical links.

This section may also describe the procedure for resolving disagreements that arise between structural units.

When developing the "Interaction" section, you must be guided by the following rules:

Only permanent and stable connections between structural units should be fixed in the position;

Counter actions of structural units should be equally reflected in the provisions on each of these structural units (similarly - for structural units);

The document reflects the links between structural divisions (units), and not between individual employees, respectively, it is necessary to focus on the contacts of the heads of the interacting divisions. The relationship of specific performers is usually reflected in job descriptions. Although, if necessary, it is possible to fix in this section, for example, that the employee must authorize his actions from the immediate supervisor, coordinate his actions with the head of another structural unit (directly or through his head).

This section can be formatted as text or a table (matrix), the second way is more visual.

In chapter "Management" the following points need to be considered:

Division leadership.

One head (the head of the department), or a general head (deputy head of the enterprise) and direct (head of the subdivision) can be determined. Similarly, the point of management of the structural unit is drawn up (head of the service, head of the structural unit);

The order of appointment to the position of the head of the structural unit and dismissal from this position.

Appointment to the position of the head of a structural unit and dismissal from this position can be carried out simply by order of the head of the enterprise, or with the previous procedures for nomination, election by competition, approval in the position. All this is reflected in the Regulations on the structural unit;

The procedure for replacing the head of a structural unit during his absence.

If the head has one full-time deputy, then the Regulations on the structural unit describe the procedure for transferring the leadership of the unit in case the head of the unit is absent due to temporary disability, business trip or vacation, etc. If there are several deputies, then the replacement scheme is described with the participation of all deputies;

Rights and obligations of the head of the structural unit.

This paragraph deals only with those duties and rights of the head of the structural unit that are directly related to the management of the unit. All other duties and rights of the head of the unit, including as an ordinary performer, must be included in the job description. If the duties and rights of the head of the structural unit are described in detail in the job description, then the Regulations on the structural unit are limited general description functional status and a reference to the job description.

In chapter "A responsibility" the repetition of the “Functions” section should be avoided, even in a different wording (imposing on the structural unit the obligation to solve certain tasks and perform certain functions). In fact, in this case, the obligation and readiness of the head of the structural unit to be responsible for non-performance or improper performance of the functions assigned to the unit is stated.

This section should clearly state which rules the unit is responsible for breaking. In this case, employees are warned that they will suffer adverse consequences if they do not perform the functions assigned to the unit, as well as if errors or violations are made in the course of performing functions, etc. This responsibility is expressed in a set of sanctions or measures of legal liability for the committed actions (untimely and improper performance of functions, failure to provide information, non-compliance with the legislation of the developed acts, omissions, shortcomings, errors about the work of the unit).

When determining the personal responsibility of the head of the structural unit, the main emphasis should be placed on the responsibility associated with the management of the unit.

In this section of the Regulations, it is also desirable to fix that the responsibility of the employees of the unit is established job descriptions.

In some cases, it is advisable to specify what type of responsibility the employees of the unit can be held to. Naturally, the employer can independently involve employees only in disciplinary and liability. However, it does not hurt to warn employees that for administrative offenses and criminal offenses committed in the course of performing the functions assigned to the unit, they can be held administratively and criminally liable.

In general, the responsibility of employees of a structural unit can be described in one sentence, for example: “Employees of the department for illegal decisions, actions or inaction bear disciplinary, administrative and other liability in accordance with the law Russian Federation».

The Regulations on the structural unit may contain sections devoted to issues related to the organization of the unit's activities.

« Working conditions of the division. This section is required if the operating mode ( working time, rest time) in the structural unit differs from that established in the Internal Labor Regulations.

"Evaluation of the activities of the unit". A separate section of the Regulations may be devoted to this issue. It defines the objects of assessment and its criteria. First of all, the productivity of the department is evaluated. It is determined through indicators of the volume of work performed, indicators of the quality of these works. Secondly, the efficiency of the unit's activities is evaluated, which is understood as the ratio of costs to end results activities, i.e., in fact, to productivity. In conclusion, the activity of the unit's activities is assessed, which reflects the dynamics of changes in the results of the unit's activities over a certain period of time.

This section also indicates who evaluates the results of the unit's performance, and how the results of such an assessment are used. If an organization has introduced employee incentive systems, then this section must be consistent with local regulations that determine the types and procedure for applying incentives (with the Regulations on Remuneration, Regulations on Motivation, Regulations on Incentives or other acts of the organization).

"Control and verification of the activities of the unit". This section of the Regulations determines who controls the activities of the unit (an official, a permanent or specially created commission, etc.), how inspections are carried out (frequency, initiative, etc.), what measures are taken based on the results of inspections, how they are drawn up, and others questions. Such a section is included in the Regulations on a structural unit endowed with considerable freedom of decision-making, including in relation to the material and financial resources allocated to the unit.

"Property of the division". This section in the provision may be in the event that expensive property is transferred to the jurisdiction of the unit. In other cases, it is enough to make a reference to the documents that list the composition of the property transferred to the unit to perform the functions assigned to it.

In chapter "Office work and reporting of the department" issues are resolved on the use of forms of documents of the organization, on the procedure for preparing documents (general or special rules of office work), on the rules for using the seal of the structural unit (if any) and various stamps. When determining the procedure for submitting reports on the activities of the unit, it is specified in what form the reports are prepared, who, in what time frame and with what regularity submits them to the management of the organization.

Chapter "Final provisions" is included in the Regulations on the structural unit when some issues remain unresolved, and they cannot be included in any of the sections discussed above. For example, here you can:

Determine the procedure for amending the Regulations on the structural unit (if it is not defined in the instructions for office work in the organization);

Establish a ban on imposing on the employees of the subdivision of functions not provided for by the Regulations;

Determine the date of introduction of the Regulation, if the date of approval of the Regulation (for example, in the order) is different from the date of the approval certificate;

Resolve other issues.

All employees of the unit must be familiarized with the Regulations on the structural unit against signature. To do this, on the last page of the Regulations, a special table is provided in which the employees of the unit, in order of seniority and as they arrive, put down the appropriate marks. The regulation on the structural unit is valid until it is canceled or replaced by a new one.

In the course of the company's activities, it may be necessary to review and change existing provisions. This usually happens in the case of resubordination of the unit, expansion of its functions, changes in the internal structure. It should be borne in mind that changes to the regulation on a structural unit may, and in some cases should, entail a revision of the job descriptions of employees of this unit.

The basis for amending the regulation on the structural unit is the order of the head of the organization. The procedure and methods for its execution are similar to the procedure for issuing an order to amend the job description.

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A structural subdivision of an organization is a certain part of an enterprise that is focused on performing individual tasks in accordance with job descriptions, the charter and other local regulations. About what a structural unit of an organization is, why they are needed and how they are provided legal regulation, should be known to every employer and specialist.

What is a structural unit of an organization - legal regulation

The concept of a structural unit of an enterprise defines it as a separate unit that combines certain jobs and employees occupying them, which has a certain independence within the organization. The division into structural units allows for effective delegation of labor, simplifies the management of personnel and the entire enterprise as a whole. That is why, without division into structural units, effective conduct of activities is possible only in organizations related to small businesses.

Legislation, in turn, does not regulate the activities of individual structural units in any way, does not single out their features and does not provide any legal mechanisms related to this aspect of labor relations. Therefore, employers have the right to independently organize the separation of various teams and structures within the enterprise, without unnecessary restrictions on regulatory and procedural issues.

Branches and subsidiaries are not considered structural divisions of the organization. The key feature of structural divisions lies precisely in the fact that they stand out strictly within the company, are not independent and cannot exist in isolation from the economic entity as a whole.

Accordingly, the structural divisions of the organization cannot have the characteristics of an independent business entity. That is, certain principles must be observed in relation to them:

The employer must not notify the regulatory authorities or trade unions about the creation or disbandment of structural units, their reformatting, until changes are made in the actual workplaces.
Structural divisions are not registered with tax authorities and insurance funds.
Separate financial statements in relation to the structural divisions of the enterprise are not kept. Also, they are not assigned separate statistical codes. The activity of structural divisions is reflected in the general balance sheet of the enterprise.

The legislation does not provide for and does not allow the possibility of opening separate bank accounts for individual structural divisions of the company.

Types of structural divisions of the organization

Since the concept of structural divisions of an organization is not enshrined in legislation, the questions of the name, as well as the specific goals and objectives facing these divisions, may have different answers. But in most cases in personnel office work established main names are used, which can greatly simplify the creation effective system distribution of duties and personnel management in the enterprise. So, examples of the names of the structural divisions of the organization, along with their main tasks and functions, may look like this:

In addition, other types of structural units within the enterprise can also be distinguished. So, for production, there is often a division into separate workshops. There is also a division into sectors, sections and groups - these structural units determine specific work and areas of work, as well as the areas of responsibility of employees.

The division into structural divisions in the enterprise suggests that many employees can simultaneously be included in various divisions and at the same time be members of several of them. So, for example, a builder-repairer may belong to the overhaul department, which, in turn, will be included in the economic department of the enterprise. At the same time, a colleague of this builder, in a similar position, can work at the first service site with one team, and the builder himself can work at another site with other responsible persons.

How to create a structural unit - procedure

The employer, as mentioned earlier, independently decides on the introduction of various structural units and on the regulation of their activities. At the same time, the main document on the basis of which the this system personnel management, is a regulation on a structural unit or another similar in meaning internal document. The content of this provision is not regulated, but traditionally includes:

General information about the enterprise and the planned actions, the purpose of creating organizational structures.
Specific information on the number of employees - both for the enterprise as a whole and for the planned divisions.
Tasks and functions of the created structural divisions.
Direct appointment of leadership in them or the creation of mechanisms for appointing leadership.
The order in which the relationship between different units is carried out.
Determination of the collective responsibility and responsibility of the heads of departments within the organization.
The procedure for liquidation, merger and other actions that change structural divisions.

The regulation on a structural subdivision can be created either one-time, when introducing this system, or supplemented later or adopted anew when additional subdivisions are created. The most convenient way will be when the main document contains only the main principles of the system of structural divisions, and each individual division is put into operation and regulated within the enterprise by separate ones.

The main task of the employer when creating structural units at the enterprise is the most accurate and clear indication of the functions of this structure. So, when specifying functions, you should pay attention to the following nuances:

To avoid the most common mistakes, it would not be superfluous to pay the attention of employers to the main requirements for structural divisions:

Each division should have a clearly defined hierarchical structure that provides subordination in the enterprise.
The legal basis for the activities of the unit should provide this unit with the opportunity to act flexibly and not be fixed in a rigid framework - otherwise there will be no point in the division of labor.
The size of the units should correspond to the capabilities of the leader. At the same time, it is necessary to understand that the optimal size in most cases is the size of structural units from 5 to 20 people, but no more, and no less.

A newly created LLC quite often does not have its own or rented office and is registered only at a legal address. This may be the home address of the head (founder) or an address with postal and secretarial service. So far, no real activity is being carried out, and correspondence intended for LLC, especially from official bodies, arrives in a timely manner, this situation is normal. But, sooner or later, LLC begins to work, which means that it must “materialize” somewhere in space.

You can get answers to any questions regarding the registration of an LLC and an individual entrepreneur using the service free consultation for business registration:

Sometimes the nature of the activity allows you to conduct business from home or with the help of remote workers, but if the LLC opens a store, warehouse, office, production room or in some other way begins to conduct business at an address different from the legal address, then it is necessary to create and register a separate division.

There is an important condition here - the criterion for creating a separate subdivision is the presence of at least one stationary workplace, and it is recognized as such if created for a period of more than one month. The concept of a workplace is Labor Code(Article 209), from which it can be concluded that:

an employment contract must be concluded with the employee;
workplace is under the control of the employer;
the employee is constantly in this place in accordance with his official duties.

Based on this, a storage warehouse that does not have a permanent employee will not be considered a separate unit. Vending machines, payment terminals, ATMs, etc. are not considered as such. Remote (remote) workers also do not fall under the concept of a "stationary workplace", so the conclusion with them employment contracts does not require the creation of a separate unit.

Please note that individual entrepreneurs should not create and register separate divisions. Individual entrepreneurs can operate throughout the Russian Federation, regardless of location state registration. If they work on the UTII regime or have bought a patent, they only have to additionally register with the tax authorities at the place of business.

What should be a separate subdivision in order for the organization to be eligible for the simplified tax system

Article 346.12 of the Tax Code of the Russian Federation prohibits the use of a preferential simplified taxation system for organizations that have branches (the requirement for the absence of a representative office has already been cancelled). Of course, the question arises - how to formalize a separate division so that it is not recognized as a branch, while the organization retains the right to? To understand this, you will have to refer to the provisions of three codes: Tax, Civil and Labor:

The Tax Code (Article 11) gives the concept separate division of the organization as "... any division that is territorially isolated from it, at the location of which stationary workplaces are equipped." At the same time, it does not give a description of the types of a separate subdivision of the Tax Code of the Russian Federation.
The Civil Code (Article 55) characterizes a separate subdivision only in the form representative offices and branches. That is, it is also unclear from these provisions what else, besides a representative office and a branch, separate subdivisions can be.
The Labor Code (Article 40) indicates that “… collective agreement may be in the organization as a whole, in its branches, representative offices and other separate structural divisions". Thus, only here it can be seen that separate divisions can be something other than a branch and a representative office.

As a result, we are dealing with some kind of elusive notion of another separate subdivision, therefore, when creating such a subdivision, one should simply avoid the criteria that characterize it as a branch or representative office. These characteristics in the law are more than meager:

a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of the legal entity and protects them;
a branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of representative offices;
representative offices and branches are not legal entities, and information about them must be indicated in the Unified State Register of Legal Entities, and therefore in the charter of the organization.

It is no coincidence that we understand this issue in such detail, because non-compliance with these requirements (sometimes implicit) can deprive an organization of the opportunity to work on the simplified tax system, and unexpectedly. For example, the head believes that the created separate subdivision is not a branch, so the organization continues to work on a simplified system, although it no longer has the right to do so.

In such cases, the organization will be recognized as operating from the beginning of the quarter in which a separate subdivision was created that has signs of a branch. And the loss of the right to tax leads to the need to accrue all taxes of the general regime: income tax, property tax, VAT, and it is with the latter that the most problems can arise. VAT must be charged on the cost of all goods, works and services sold for the current quarter, and if the buyer or customer refuses to pay extra, then the tax will have to be paid at their own expense.

Signs of a branch and representative office

Given the unpleasant consequences for the payer of the simplified tax system, recognizing a separate subdivision as a branch can lead to, you need to know what its signs may be:

The fact of creating and starting the activities of a branch or representative office is reflected in the charter of the LLC (from 2016 this is not necessary).
The parent organization approved the regulation on the branch or representative office.
A head of a separate division has been appointed, who acts by proxy.
Internal regulations regulating the activities of a separate subdivision, as a branch or representative office.
A branch or representative office represents the interests of the parent organization before third parties and defends its interests, for example, in court.

Thus, in order to retain the right to the simplified tax system, it is necessary to ensure that the created separate subdivision does not have the indicated signs of a branch. In addition, it is necessary to indicate in the Regulations on a separate subdivision that it does not have the status of a branch or representative office and does not conduct the economic activities of the organization in full (for example, a store is engaged only in the storage, sale and delivery of goods). The creation of a separate subdivision is within the competence of the head of the LLC; it is not necessary to enter information about this into the charter.

We inform the tax office about the opening of a separate subdivision

According to article 83(1) of the Tax Code of the Russian Federation, organizations must register for tax purposes at the location of each of their separate subdivisions. An additional requirement to report to the tax inspectorate about all separate subdivisions (within a month) and about changes in information about them (within three days) is established by Article 23 (3) of the Tax Code of the Russian Federation.

Thus, when creating a separate subdivision (not being a branch or representative office), an LLC must:

report this to your tax office, approved by order of the Federal Tax Service of Russia dated 09.06.2011 No. ММВ-7-6 / [email protected];
register with the tax authorities at the location of this subdivision, if it is established in the territory under the jurisdiction of a different tax inspectorate in which the head office is registered.

The tax inspectorate at the place of registration of the head office, to which notification No. С-09-3-1 was submitted, she herself reports this fact to the Federal Tax Service at the location of the created separate subdivision(Article 83(4) of the Tax Code of the Russian Federation), that is, an LLC is not required to register independently.

If several separate divisions are in one municipality, but in the territories under the jurisdiction of different tax inspectorates, registration can be carried out at the location of one of the separate divisions, at the choice of the organization. For example, if an LLC has several stores in one city in the territories of different Federal Tax Service, you do not need to register with each of them, you can select one inspection by indicating this choice in the message.

When changing the address of a separate subdivision, it is not necessary to close and reopen it (such an obligation existed until September 2010), but only submit a message to the tax office at the place of registration of the subdivision indicating the new address.

Registration in funds

Previously, registration with the Pension Fund when opening a separate subdivision was carried out on the basis of an application from an LLC, now this data is automatically transmitted by the tax inspectorate. However, the obligation to independently register with the FSS remains.

To register with the FSS, notarized copies are submitted:

tax registration certificates;
certificate of state registration of a legal entity or a record sheet of the Unified State Register of Legal Entities;
notification of registration as an insurer of the parent organization, issued regional office FSS;
information letter of the state statistics service (Rosstat);
notifications of tax registration of a separate subdivision;
the opening order, the Regulations on a separate subdivision, documents confirming that the separate subdivision has a separate balance sheet and current account;
original .

A single simplified tax and insurance premiums for employees employed in a separate subdivision must be paid at the place of registration of the parent organization, and personal income tax from these employees must be withheld at the location of the separate subdivision.

Responsibility for violation of the procedure for registration of a separate subdivision

Violation of the deadlines for filing messages and applications for registration of a separate subdivision entails the following penalties:

violation of the deadline for filing an application for registration - 10 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
conducting activities by a separate subdivision without registration - a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
violation of the registration period with the FSS - 5 thousand rubles or 10 thousand rubles if the violation lasts more than 90 calendar days (Article 19 No. 125-FZ of 07/24/98).

Action plan when creating a separate subdivision

Determine that the organization creates a separate division that is not a branch or representative office (because they have a different registration procedure).
Make sure that the created workplace is stationary, that is, created for a period of more than a month, the employee is constantly present at it, and this is due to the performance of official duties. If the employee is remote, it is not required to create a separate division.
Within a month after the creation of a stationary workplace, inform the tax office where the LLC is registered about the creation of a separate subdivision in the form No. C-09-3-1.
Register with the Social Security Fund within 30 days.
If necessary, notify within three days of a change in the address or name of a separate subdivision to the Federal Tax Service at the place of registration of the subdivision in the form No. C-09-3-1.

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