A fixed-term employment contract is concluded with persons. Fixed-term employment contract: Labor Code of the Russian Federation. The procedure for concluding a contract for a certain period
The Labor Code of the Russian Federation gives the right to employers to draw up fixed-term employment contracts. But this can be done only if there are grounds specified in the legislation. That is, the management of the enterprise cannot conclude a temporary employment contract with any person, at will.
Who and with whom can conclude such a document?
A fixed-term employment contract is concluded between the parties labor relations i.e. between employee and employer. To conclude such an agreement, there must be a legal basis, the employer cannot make an employee based only on his desire.
If the contract does not specify such a basis or it does not correspond to reality, the contract can be recognized and the employee becomes permanent.
Pros and cons
The main advantage of a fixed-term employment contract for the employer is that the period of work for a person is limited, after it ends, he should not renew his employment relationship with him.
Also, employees who have concluded contracts for a period of less than six months may not be paid the full reduction benefit or not be warned if the contract expires earlier than two months, that is, before the date of reduction.
For an employee, a fixed-term employment contract has practically no advantages, with the exception of the fact that under a contract the term of which is less than two months, it is not established, and you can quit with just three days' notice.
Conditions for issuing a fixed-term employment contract
The main condition that makes it possible to conclude a temporary employment contract with an employee is the existence of a legal basis, which must be indicated in the text of the contract.
Foundations
The grounds for concluding a fixed-term employment contract are given in article 59 of the Labor Code of the Russian Federation. This includes:
- , which retains space.
- Implementation of temporary and seasonal work. In this case, the work must necessarily be of a pronounced temporary nature or be seasonal.
- Performing work that is not the main activity of the enterprise.
- Performing work in organizations or workplaces that were originally created for a certain period of time.
- Citizens whom the enterprise sends to work outside the country.
- Election to an elective office or elected body.
For these reasons, the employer may conclude an employment contract without the consent of the employee.
In addition, there are grounds on which the employment contract may be temporary if the parties have agreed on this.
In practice, when hiring, the employer announces his intention, and the employee may agree or not.
In case of disagreement, he is simply not hired due to the lack of agreement between the parties.
These grounds include the following:
- With pensioners by age who are registered for work.
- With workers taking jobs in companies that can be classified as micro-enterprises.
- With managers, their deputies and chief accountants.
- With partners.
- With full-time students.
- With persons who occupied the vacancy as a result of competitive selection.
- If the work has special conditions (creative work, work on ships and in the Far North, prevention of the consequences of accidents and disasters).
If the reason is not specified, then it is considered that the contract is concluded as temporary without legal grounds.
Required documents
The fact of the conclusion temporary agreement also reflected in several other documents.
Statement
The application form is not approved, as is not approved what the employee must. But in practice it is much more convenient when this fact is reflected. For example: I ask you to accept me as an accountant during the absence of a permanent employee.
The rest of the application is written in the usual manner.
Order
After an employment contract is signed with the employee, an order is drawn up for his admission. Usually use the unified form T-1. It indicates that the employee was hired for a while, and for what reason. If the date of dismissal is determined, then it is also indicated in a special cell.
On the basis of the order, an entry is made in the work book, but it does not indicate that the work is temporary.
The nuances of the conclusion with different categories of citizens
Separately, it is necessary to consider several categories in respect of which there are nuances when concluding an employment contract for a certain period.
Minors
The Labor Code of the Russian Federation does not indicate that the employer does not have the right for employees to have fixed-term contracts. Accordingly, persons under 18 years of age can also be employed for a certain time, if there are grounds for this.
But at the same time, the employer must comply with all the conditions that are determined by chapter 42 of the Labor Code of the Russian Federation:
- Work must not be dangerous or harmful.
- The working day should not exceed the norms that are established for a certain age.
- Minors may not be sent on business trips or employed at night.
- It is also prohibited to engage in overtime work and work on weekends and holidays.
Termination of labor relations due to the expiration of the employment contract does not apply to the initiative of the employer, which means that in this case this procedure possible without the involvement of the labor inspectorate and the commission on juvenile affairs.
Pregnant women
Obliges the employer to extend the contract with a pregnant woman until the end of her pregnancy, that is, until childbirth. If a woman receives sick leave for pregnancy and childbirth and goes on appropriate leave, then the contract is extended until it ends. If she returns to work after giving birth, the employer can terminate the contract with her within 7 days.
Read also: Conclusion of a part-time employment contract in 2020
In order for the contract to be extended, the employee must do the following:
- Write an application for an extension indicating the reason.
- Attach a certificate of pregnancy to the application.
The employer has the right to require a certificate of pregnancy every month until its completion.
If the employer does not have the opportunity to extend the employment contract of the pregnant woman, for example, in the event of the departure of the main employee, then before dismissal, he must offer her all available vacancies that suit her, taking into account her position.
pensioners
By agreement of the parties with pensioners by age, a fixed-term contract. The term of such an agreement is limited only to a maximum limit of five years.
It is possible to conclude a fixed-term contract with a pensioner only if he finds a job at a new job. If at the time of retirement age he worked in an organization and had an indefinite employment contract, then he cannot be transferred to temporary work.
Leaders
An employment contract with a manager can be temporary for two reasons:
- By agreement of the parties.
- In the case when the position of the head is elective.
According to Article 275 of the Labor Code of the Russian Federation, the validity period of such an agreement must be determined by the statutory or other local regulatory documents, respectively, it can be concluded for more than 5 years.
Payment Features
Temporary workers are paid on the basis of the regulations in force in the organization. But at the same time, there are certain nuances when paying vacation compensation.
Compensation for unused vacation
The Labor Code of the Russian Federation makes a reservation only regarding vacations for employees who have concluded an employment contract for less than two months or their work is seasonal. In this case, they are granted leave (compensation) at the rate of 2 calendar days per month, and not 2.33 as in all other cases.
For all other categories of employees who have concluded temporary employment contracts, the general principles for calculating vacations and compensation for them apply.
Vacations and sick days
Since, for obvious reasons, temporary workers may not fall into vacation schedules, they can be provided with rest only in agreement with the employer, especially for those categories whose employment relationship does not exceed six months.
During the period of temporary incapacity for work, temporary employees are subject to all the benefits due to the main employees. That is, they keep workplace and benefits are paid.
If the employment contract ended while the employee was on sick leave, the employer still has the right to dismiss him. Moreover, if this is not done, the contract may be recognized as open-ended due to the fact that none of the parties initiated its termination after the expiration date.
Termination Features
If after the deadline, the employer must notify the employee 3 days in advance, if possible. This becomes impossible if the contract does not indicate a specific date, but the occurrence of a certain event, for example, the exit of the main employee.
An increasing number modern companies uses fixed-term employment contracts in his practice. A fixed-term employment contract is an alternative form of agreement between a company and an employee. This contract has a definite end date.
A fixed-term employment contract is concluded for a period from 1 day to 5 years.
It is this form of employment contract that is more convenient for the employer and certain categories of employees from a legal point of view (a simple dismissal procedure for schoolchildren, students, pensioners). Some provisions in the Labor Code of the Russian Federation prohibit the conclusion of an unreasonable fixed-term employment contract.
- There is no permanent employee, a place is needed for him (long sick leave, vacation, maternity leave).
- An employee gets a job for a period of less than 2 months (student labor practice).
- It is required to perform work that depends on the season (work related to harvesting).
- Performance of work with certain terms from the customer (repair work).
- Working in an elected office.
- faces creative professions(media workers, actors, circus performers, etc.)
- An employee is sent to work abroad.
- An employee is hired by a sole trader.
- An employee is employed by a small business.
- Combination of positions.
- Employment of pensioners by age (pensioners by length of service do not apply to this item).
- Employment of employees with disabilities (presence of medical contraindications).
- Persons performing alternative civilian service (Constitution of the Russian Federation, Art. 59)
The conclusion of a fixed-term employment contract is considered illegal if this happened without taking into account the grounds specified in Art. 59 of the Labor Code of the Russian Federation, and can be appealed in court.
Collective agreement
A collective labor agreement is an agreement concluded between the employer and the collective for a period not exceeding three years. Terms and conditions of work are prescribed directly in the contract. It may enter into force from a certain date or from the moment of its signing. After the expiration of the term, it can be extended an unlimited number of times, but the term of each contract will be limited to three years.
The following does not apply to changing the deadline:
- The name of the company has changed.
- The management of the company has changed.
- Enterprise transformation (LLC, CJSC, etc.)
The collective agreement continues to be valid for another 3 months when the owner changes. Further, either terminated or a new one is concluded.
Fixed term contract is individually as opposed to a collective agreement.
Social guarantees for the employee
Will be saved social guarantees at the conclusion of a fixed-term employment contract? In this case, there are no exceptions, the employer must provide the same guarantees and conditions as for a permanent employee.
- Every employee has the right to take leave. The term of the contract does not matter. For the calculation, we take the figures specified in the legislation. The employee is entitled to 2 days of vacation for each month worked.
- An employee working on the terms of a fixed-term contract may receive leave upon dismissal (Article 127 of the Labor Code of the Russian Federation). Such leave is that it is issued at the end of the contract. The fixed-term contract is extended until the end of the holiday.
- Study leave can be granted if there is a certificate-call from an educational institution indicating the terms of the session (Articles 173-176 of the Labor Code of the Russian Federation).
- Maternity leave. A woman is entitled to maternity leave if she was not pregnant or did not know about her situation at the time of entering into a fixed-term contract. This condition is confirmed by a medical certificate (Article 255 of the Labor Code of the Russian Federation).
Probation
For a new temporary employee, the employer also has the right to appoint probation to check his professional and business qualities. There are time limits.
- The term of the contract is 2-6 months - a trial period of not more than 2 weeks.
- The employee applies for leadership position. In this case, the probationary period may be extended up to 6 months.
- For civil servants, the probationary period can last 1 year (Article 27, Clause 1 of the Federal Law “On Public Service”).
Employees do not pass a probationary period under the following conditions:
- The term of the concluded contract is less than 2 months.
- Employees who have passed the competition to fill the vacancy.
- Newly hired young specialists (university graduates).
- Employees invited by management from third parties.
- Pregnant women and women with children under 3 years of age.
Termination of an agreement
A fixed-term employment contract can be terminated by an employee at own will. To do this, you must inform your employer of your intention 14 days in advance and write a statement. If the contract is concluded for a period of less than two months, the employer can be warned 3 days in advance.
The employer can also terminate the contract, but this requires more serious reasons, they are provided for by law (Article 81 of the Labor Code of the Russian Federation).
- The employee grossly violates labor discipline(lateness, absenteeism).
- The organization is downsizing.
- Temporary employee is unable to cope with his official duties(inconsistency with the position held).
Retirement work.
In fact, there is no such thing as "working out" in the TC. There is a mandatory period for notifying the employer of dismissal. This period is considered "working off".
Working off the dismissal of an employee with an urgent employment contract has the following nuances:
If the employer needs it, and the employee agrees, a fixed-term employment contract can be extended or, if necessary, made indefinite. Sometimes the contract is extended, regardless of the wishes of the employer.
- The contract expired, and no one insisted on terminating it (the employee went on maternity leave and decided not to return to her previous place of work).
- The employer is obliged to inform the employee about the end of the contract 3 days in advance. If this does not happen, the fixed-term contract is converted into an open-ended contract.
- If the contract needs to be extended, but the employer does not intend to conclude an open-ended employment relationship with the employee, he must conclude either a new fixed-term contract with the employee or conclude supplementary agreement.
- The employee provided a certificate of pregnancy and, in accordance with the Labor Code, cannot be dismissed until the end of the decree.
What is a fixed term contract? What does it mean? The word "term", indicated in the title of the term, does not mean at all the speed of making a decision on concluding a transaction, but duration of the employment relationship.
A fixed-term employment contract means that at a given moment an enterprise needs an employee for the duration of a certain job, and its manager assumes that at the end of the term, the employment relationship will be terminated.
For example when it is impossible to conclude an indefinite contract, which is usually associated with:
- an employee who previously held a vacant position has gone on maternity leave. The place behind it is reserved in accordance with the Law;
- for seasonal work. There is a need for harvesters, drivers of summer routes, auxiliary workers of ski slopes. The enterprise is limited in its activities by the weather or natural conditions, so maintaining a full staff all year round is not economically feasible;
- the job for which recruitment is open is not permanent in principle and the need for it lasts no more than two months. For example, a company plans to run a promotion and needs promoters who will offer prospective buyers flyers with the address of a new trading house or office;
- if carried out promotions If it is possible at least periodically, then there are activities that generally go beyond the scope of current activities. Reconstruction of the premises is required, the development of a logo is needed new company, creating a site, a lawyer to deal with the case in Arbitration Court. Such a task can be entrusted to a specialized company, or it can be performed by newly recruited employees.
Citizens performing alternative service or sent for compulsory public works; trainees; trainees; persons accepted for work abroad; elected deputies are also employed for a predetermined period.
When it is possible to conclude an indefinite contract, but for reasons of rotation, the requirements of the law for employment certain categories citizens or working conditions, it is desirable to limit it to an end date. Wherein both parties must agree on the term of the contract.
Examples of such a voluntary restriction:
- managers, their deputies and chief accountants of enterprises. By virtue of the responsibility assigned to these positions, the owners legal entities thus insure the risks of inefficient management of enterprises;
- full-time students;
- part-time workers;
- liquidators of emergency situations;
- newly employed old-age pensioners and disabled people who are not allowed permanent employment due to health reasons;
- employees at enterprises of private entrepreneurs, where the number of employees is not more than 35 people;
- employees on sea and river vessels;
- employed with the condition of moving to the regions of the Far North;
- creative workers of editorial offices, theaters, the film industry, circuses (the list of such professions and positions is approved by the Government of the Russian Federation) and others like that.
The subtleties of the conclusion
What is the difference between a fixed-term employment contract and a regular employment contract? At the end of the fixed-term employment contract, the employee is subject to dismissal. This is the difference between a fixed-term employment contract and a regular “permanent” employment contract. If the term of a fixed-term employment contract is not stipulated - you are employed “permanently”, your dismissal is not expected.
In terms of basic guarantees and rights of workers, there should be no differences with those employed on the condition of indefinite employment. Temporary workers have the right to leave, normal working hours, wages. They are provided with clothing and equipment. personal protection, they are subject to all local regulations enterprises and Regulations on labor protection.
Duration
How long is a fixed-term employment contract? What maximum term? And what is the minimum?
Fixed-term employment contract concluded for a period not exceeding five years- this is the limit (maximum) period, the minimum is not specified in the Law.
It:
- concluding an agreement for a period of up to two months;
- selected to fill vacancies by competition;
- holding a paid elective office;
- conscripts of the alternative civil service;
- women who are raising children under the age of 1.5 years and pregnant employees;
- graduates who are employed in their specialty for the first time within one year from the date of graduation (for educational institutions with state accreditation), apprentices who completed an apprenticeship at the same enterprise;
- minors (under 18 years of age);
- persons transferred from another employer.
- employed for 2-6 months - 2 weeks;
- managers, their deputies, chief accountants - six months;
- civil servants - from one month to six months or up to a year (Article 27 federal law No. 79-FZ of July 27, 2004);
- other cases - 3 months.
Registration of a work book
If the employment contract is concluded for a certain period, upon admission it is done in the usual manner and does not contain references to the period ( Letter of Rostrud No. 937-6-1 of 04/06/2010). Violation this rule entails the administrative responsibility of the employer under article 5.27 of the Code of Administrative Offenses of the Russian Federation.
But upon dismissal, if the employee terminates the employment relationship, an entry is made “upon the expiration of the employment contract, paragraph 2 of the first part of Article 77 of the Labor Code of the Russian Federation”.
Since the wage fund for temporary and permanent employees does not differ, the enterprise deducts mandatory payments to the funds social insurance for all, and the length of service for all employees is calculated according to the same rules.
Leave and compensation
Submission procedure annual leave does not differ from the usual one, employees are granted a vacation of 2 days for each month of work based on a six-day working week (Articles 291, 295 of the Labor Code of the Russian Federation, Letter of the Ministry of Labor N 625-BB of 02/01/2002).
Compensation for unused vacation charged in the usual way, however, here you need to remember that if the employment is less than 15 days, it is still valid article 35 of the Rules of the NCT of the USSR on regular and additional holidays No. 169 of 04/30/1930"In calculating ... surpluses of less than half a month are excluded from the calculation, and surpluses of at least half a month are rounded up to the full month."
Maternity leave for employees provided in the usual way(). But its duration does not depend on the method of registration, just the dismissal of the employee will occur on the last day of maternity leave.
But leave to care for a child until he reaches one and a half years provided only for the duration of the contract ().
You can download a sample fixed-term employment contract.
"Pros and cons"
So, let's look at the pros and cons of a fixed-term employment contract for an employee. Temporary nature of work, of course, limits the desired conditions for employment, but in the case when it is not possible to find a permanent position, one should be guided by other considerations: wages, working conditions, gaining work experience in a successful company, filling a forced pause in case of unemployment.
And then, life goes on and circumstances may change: for example, You will establish yourself as a particularly valuable employee and you will be offered another position in the structure of the same enterprise, after the end of the parental leave, the employee will go on the next pregnancy leave, or change jobs to the one that she considers the most suitable.
Temporary work is in demand by students, housewives or retirees who want to earn extra money.
If your profession is a builder or a specialist in information technology, for you, most likely, there will be a job in such a niche, if you are not an employee of a specialized organization and are capable, attracting material resources enterprises to perform highly professional tasks.
For an employer who wants to cut costs and has the ability to control work on their own, attracting specialists for a specified period can be no less profitable.
If capital work is carried out in an economic way, if a permanent specialist has taken a sick leave or gone on vacation, and the labor market allows you to attract additional labor resources - why not take advantage of the proposed norm of legislation?
The personnel service, in this case, must function flawlessly, because, if the date of dismissal is missed - the person remains in the state permanently.
Passed stage
So, the final date of the concluded contract expires. What are the possible paths? Extension? Completion? How to fire?
Consider typical cases:
- . The employee is issued final settlement and the work book is returned with the entry "at the end of the term ...". Everything, as usual, if the enterprise complied with the conditions of the conclusion and had legal grounds;
- – if a woman is pregnant or caring for a baby under 1.5 years old;
- the reduction of an employee under a fixed-term employment contract is possible by decision of the employer, even if the contract has not expired. The employee is paid compensation, dismissal allowance within two months;
- translation into permanent job (by agreement of the parties or oversight of the personnel service);
- early dismissal at the initiative of one of the parties - similar to generally accepted procedures;
- re-decoration. Judicial practice shows that repeated re-arrangements violate the Law and the employee will have the right to appeal the next dismissal on these grounds with reinstatement.
Each person has the right to independently decide what is more important for him, stability or a constant change in activities and impressions. But whatever you choose, it is important to remember the "rules of the game", to be under the protection of the law. We hope our article has helped you better understand one of the issues of labor relations.
Useful video
What is a fixed-term employment contract, in what cases and in what order it is concluded, you will learn in the video below:
The conclusion of an employment contract for a certain period is quite convenient for the employer, since upon termination of the employment relationship, no special grounds for dismissal are needed. For an employee, on the contrary, in most cases this is a necessary measure.
Nevertheless, the Labor Code establishes quite a lot of grounds for concluding a fixed-term employment contract. And if the employer still “does not have enough” grounds and he concludes such an agreement in violation of the law, as a result, the employee can be reinstated after dismissal, and the agreement can be reclassified into an open-ended one.
In the article, we will consider in which cases the conclusion and termination of a fixed-term employment contract are lawful, and in which they can be declared illegal.
Grounds for conclusion
The main rule for an employer concluding a fixed-term employment contract: all the grounds for concluding it are established by law, the Labor Code and other laws, for example, Law of the Russian Federation dated 19.04.1991 No. 1032‑1 “On employment in Russian Federation"(hereinafter - Law No. 1032-1), Federal Law No. 79-FZ of July 27, 2004 "On the State Civil Service of the Russian Federation".In the Labor Code, these grounds are divided into two groups. The first includes specific grounds for concluding such an agreement - when labor relations cannot be established for an indefinite period, taking into account the nature of the work to be done or the conditions for its implementation (part 1 of article 59, 332, 348.4). And the second group - when a fixed-term employment contract can be concluded by agreement of the parties without taking into account the nature of the work to be done and the conditions for its implementation (part 2 of article 59). Let's present these bases in the table.
| Grounds for concluding a fixed-term employment contract | |
| AT without fail (part 1 of article 59 of the Labor Code of the Russian Federation) | By agreement of the parties (part 2 of article 59 of the Labor Code of the Russian Federation) |
| For the duration of the performance of the duties of an absent employee, who retains the place of work | With persons coming to work for employers - small businesses (including individual entrepreneurs) |
| For the duration of temporary (up to two months) work | With pensioners entering work by age, as well as with persons who, for health reasons, are allowed to work exclusively of a temporary nature |
| To perform seasonal work, when due to natural conditions work can only be done during a certain period (season) | With persons entering work in organizations located in the regions of the Far North and areas equivalent to them, if this is associated with moving to the place of work |
| With persons sent to work abroad | For urgent work to prevent catastrophes, accidents, epidemics, epizootics, as well as to eliminate their consequences |
| To carry out work that goes beyond the normal activities of the employer (reconstruction, installation, commissioning and other work), as well as work associated with a deliberately temporary (up to one year) expansion of production or the volume of services provided | With persons elected by competition for the corresponding position held in the manner prescribed by labor law and other acts containing norms labor law |
| With persons entering work in organizations created for a predetermined period or to perform a predetermined job | With creative workers of the media, cinematography organizations, theaters, theater and concert organizations, circuses and other persons involved in the creation and (or) performance (exhibition) of works, in accordance with special lists |
| With persons hired to perform known work in cases where its completion cannot be determined by a specific date | With heads, deputy heads and chief accountants of organizations, regardless of the organizational and legal form of the organization and form of ownership |
| To perform work directly related to practice, vocational training or additional professional education in the form of an internship | With persons receiving full-time education |
| In cases of election for a certain period to an elected body or to an elective position for a paid job, as well as employment related to the direct support of the activities of members of elected bodies or officials in bodies state power and local governments, political parties and other public associations | With crew members sea vessels, inland navigation vessels and mixed (river - sea) navigation vessels registered in the Russian International Register of Vessels |
| With persons sent by the bodies of the employment service to work of a temporary nature and public Works | With persons entering a part-time job |
| With citizens sent for alternative civilian service | With an employee involved in the implementation of the regional program to increase mobility labor resources(Article 22.2 of Law No. 1032-1) |
| With vice-rectors educational organization higher education(Article 332 of the Labor Code of the Russian Federation) | |
| With an athlete for a period temporary transfer(Article 348.4 of the Labor Code of the Russian Federation) | |
| In other cases provided for by federal laws | |
When is it legal to conclude a fixed-term employment contract?
The legitimacy of the dismissal in connection with the expiration of its validity period depends on how legitimate (that is, in accordance with the law) the conclusion of a fixed-term employment contract. Failure to comply with the established procedure will result in the recognition of a fixed-term contract as open-ended and, accordingly, the reinstatement of the employee. And here problems can arise with the main employee if the contract was concluded, for example, during his long absence.To prevent this from happening, the employer should remember a few rules. Most importantly, as already noted, the grounds for concluding a fixed-term employment contract must be established by the Labor Code or other federal laws. And they must be correctly applied, and this is where employers often face difficulties. For example, they confuse temporary work with seasonal work or conclude an agreement by agreement of the parties with a person not specified in Part 2 of Art. 59 of the Labor Code of the Russian Federation, apparently assuming that, by agreement of the parties, any employee can be temporarily accepted.
It is also unlawful to conclude a fixed-term employment contract when an employee is hired “for the duration of the performance of the duties of an absentee”, but in fact the position is vacant.
As for the conclusion of a fixed-term employment contract by agreement of the parties, this option will be valid only if the contract is concluded on the basis of the voluntary consent of the employee and employer. Here we note that employers often violate this condition when applying for a job, in particular, pensioners, concluding a fixed-term contract almost without fail.
Often, employers, in order not to conclude a contract for an indefinite period, conclude several fixed-term employment contracts with one person and for the performance of one job. On this occasion Supreme Court noted that when establishing during the trial the fact of the repeated conclusion of fixed-term employment contracts for a short period to fulfill the same labor function the court has the right, taking into account the circumstances of each case, to recognize the employment contract as concluded for an indefinite period (clause 14 of Resolution No. 2) (see Appellate ruling of the Arkhangelsk regional court dated February 20, 2013 in case No. 33‑885/2013).
And one more of the violations that are allowed by employers and may lead to the recognition of the contract as unlawful is non-compliance with its form and content requirements.
note
The employment contract is writing, is drawn up in two copies, each of which is signed by the parties. One copy is given to the employee, the other is kept by the employer. The receipt of a copy of the employment contract by the employee must be confirmed by his signature on the copy kept by the employer (Article 67 of the Labor Code of the Russian Federation).
If the employment contract is not executed in writing, but the employee is actually admitted to the performance of duties (part 2 of article 67 of the Labor Code of the Russian Federation), then an employment relationship has arisen between the employee and the employer. However, the courts consider that in these cases the employment contract can be considered as concluded for an indefinite period.
Speaking about the content of the employment contract, we emphasize: it must indicate the period of its validity and the circumstances (reasons) that served as the basis for its conclusion for a certain period (paragraph 4, part 2, article 57 of the Labor Code of the Russian Federation). A specific period is indicated if the moment of termination of the contract can be accurately and in advance established by the parties. If it is impossible to determine the period, then by virtue of Art. 79 of the Labor Code of the Russian Federation indicates a period of time - for example, in cases of performing certain work, the duties of an absent employee, seasonal work.
Otherwise, the employment contract will be considered concluded for an indefinite period.
note
A fixed-term employment contract is concluded for a period of not more than five years, unless a different period is established by the Labor Code or other federal laws (clause 2, part 1, article 58 of the Labor Code of the Russian Federation).
Let us name the main signs that a fixed-term employment contract is concluded legally.
| A fixed-term employment contract is legally concluded if ... | ... concluded in writing for a period of not more than five years and it indicates the period of validity and the circumstances (reasons) that served as the basis for its conclusion for this period |
|
... the grounds for his conclusion are established by the Labor Code or other federal laws |
||
... work on it is obviously temporary |
||
... by agreement of the parties (part 2 of article 59 of the Labor Code of the Russian Federation), on the basis of the voluntary consent of the employee and employer |
When concluding such an agreement, remember that it is prohibited to conclude agreements of this type in order to avoid granting the rights and guarantees provided for employees with whom an employment contract is concluded for an indefinite period (part 6 of article 58 of the Labor Code of the Russian Federation).
Grounds for terminating a fixed-term contract
By virtue of Art. 79 of the Labor Code of the Russian Federation, a fixed-term employment contract terminates with the expiration of its validity. In this case, the employment contract concluded:- for the duration of a certain work, - terminates upon completion of this work;
- for the duration of the performance of the duties of an absent employee, - terminates with the release of this employee to work;
- to perform seasonal work during a certain period (season), - terminates at the end of this period (season).
Of course, a fixed-term contract can also be terminated ahead of schedule in the cases established by the Labor Code of the Russian Federation, but we will consider the termination of labor relations due to the expiration of the contract.
The dismissal of an employee is unlawful
The dismissal of an employee due to the expiration of the employment contract is illegal, as already noted, if the contract was concluded illegally, in particular, when there were no legal grounds for this, the term of the contract and the circumstances (reasons) that served as the basis for its conclusion were not indicated, as well as the employee did not give consent to the conclusion of the contract by agreement of the parties in accordance with Part. 2 Article. 59 of the Labor Code of the Russian Federation and was able to prove it.In addition, dismissal will be unlawful if the event associated with the termination of the employment contract has not occurred, and the employee has already been fired. The employer has the right to dismiss the employee only if the event that determines the expiration of the contract has occurred.
If the court establishes that the fixed-term employment contract was concluded unlawfully, it can be re-qualified as concluded for an indefinite period and the employee will be reinstated.
However, in some cases, the court makes a decision based on the circumstances of the case. For example, even in the absence of a written form of an employment contract, the court may recognize the dismissal as legal if it establishes that the employee knew about the urgent nature of the employment relationship - he was familiarized with the order for employment against signature, in which there was a note about the urgent nature of the employment contract Appeal ruling of the Sakhalin Regional Court dated March 3, 2016 in case No. 33‑540/2016).
Not always recognized illegal dismissal and in the absence of circumstances (reasons) in the fixed-term contract that served as the basis for its conclusion. Thus, dismissal was recognized as legal in the case when the circumstances of concluding a fixed-term employment contract were not indicated in it, but in fact existed and were provided for by the Labor Code (see the Appeal ruling of the Supreme Court of the Republic of Karelia dated 01.09.2015 in case No. 33-3390 / 2015).
But if its term is not indicated in the fixed-term employment contract, such a dismissal will be recognized as unlawful (Determination of the Moscow City Court of December 12, 2014 No. 4g / 8-13140).
note
Dismissal due to the expiration of the employment contract of a pregnant employee is allowed if the contract was concluded for the duration of the duties of the absent employee, and the woman cannot be transferred with her written consent to another job available to the employer before the end of pregnancy. In other cases, the employment contract is extended on the basis of the employee’s application until the end of pregnancy or maternity leave (parts 2, 3 of article 261 of the Labor Code of the Russian Federation).
With regard to the employer's failure to comply with the notification procedure, the position of the judges is ambiguous. In some situations, the courts indicate that non-compliance with the requirements of Part 1 of Art. 79 of the Labor Code of the Russian Federation on the written notification of the employee about the termination of the employment contract due to the expiration of its validity period cannot be an independent basis for recognizing the dismissal as illegal (see the Appeal ruling of the Irkutsk Regional Court dated January 23, 2013 in case No. 33-450 / 13). In others, that the will of the parties to terminate the employment relationship must be supported by evidence, one of which may be a notice to the employee of dismissal in accordance with Part 1 of Art. 79 of the Labor Code of the Russian Federation. Moreover, the dismissal will certainly be recognized as illegal if the employee, in violation of Art. 84.1 of the Labor Code of the Russian Federation was not familiar with the dismissal order. Non-compliance by the employer with the established Art. 79, 84.1 of the Labor Code of the Russian Federation, the dismissal procedure is essential for recognizing the dismissal as unlawful (see the Appeal ruling of the Krasnodar Regional Court dated May 17, 2012 in case No. 33-7701 / 2012).
In any case, if the contract is concluded for the duration of the performance of the duties of the absent employee, it is not necessary to warn about the termination of the contract.
Thus, it is possible to identify the main reasons when dismissal due to the expiration of the employment contract will be illegal.
| Dismissal due to the expiration of the employment contract is unlawful if ... | …there are no legal grounds for concluding a fixed-term contract |
| ... there is no written form of the contract (an exception is possible if the employee signed the order with the specified contract validity period) | |
| ...the contract does not specify the duration of its validity | |
| ... the contract does not indicate the circumstances that served as the basis for its conclusion (an exception is when these circumstances are not in doubt, for example, if the employee is a pensioner) | |
| ... a fixed-term contract was entered into under duress | |
| ... the employee was dismissed before the occurrence of an event that determines the expiration date of the employment contract | |
| ... a pregnant woman is fired, and she wrote an application for an extension of the contract | |
| ... a pregnant employee, with whom the contract was concluded for the duration of the duties of an absent employee, was not offered a transfer to another position |
We talked about what to look for when concluding a fixed-term employment contract, about what causes such a contract to be recognized as indefinite, as well as about the most common cases when the dismissal of a "conscript" may be considered illegal. In this situation, the employer will not only have to reclassify the employment contract into an open-ended one and reinstate the employee, but also pay him the average earnings for the time forced absenteeism, compensation for legal costs and non-pecuniary damage. We hope that you will take into account all of the above when concluding fixed-term employment contracts. Most importantly, apply only the grounds provided for by law. And of course, the agreement of the parties on the establishment of a period in accordance with Part 2 of Art. 59 of the Labor Code of the Russian Federation can only be voluntary.
Summer is the time for vacations, seasonal and temporary work. During this period, fixed-term employment contracts are most often concluded. What are their features compared to perpetual contracts? What do employees and employers lose and gain when concluding a fixed-term employment contract? You will find answers to these and other questions in the article.
Labor legislation provides for two types of employment contract. According to part 1 of article 58 of the Labor Code of the Russian Federation, contracts can be concluded:
- For undefined period;
- for a specified period, but not more than five years. Let's talk more about a fixed-term employment contract.
When is a fixed-term contract concluded?
In some cases, the nature of the upcoming work or the conditions for its implementation do not allow formalizing an employment relationship with an employee for an indefinite period. Therefore, a fixed-term employment contract is concluded with him.
The grounds for concluding a fixed-term employment contract are listed in part 1 of article 59 Labor Code. And in part 2 of article 59 of the Labor Code of the Russian Federation, cases are prescribed when a fixed-term employment contract can be concluded by agreement of the parties (see table below). At the same time, the list of grounds for establishing the term of labor relations is exhaustive. This is also stated in the letter of Ros-Labor dated December 18, 2008 No. 6963-TZ.
Table.
| Grounds for concluding a fixed-term employment contract | |
| unconditional (part 1 of article 59 of the Labor Code of the Russian Federation) | by agreement of the parties (part 2 of article 59 of the Labor Code of the Russian Federation) |
|
|
* The list of works, professions, positions of creative workers was approved by the Decree of the Government of the Russian Federation of April 28, 2007 No. 252.
If there are no specified grounds when registering an employment relationship, the employer cannot conclude a fixed-term employment contract with the employee. Otherwise, when labor dispute this fact will be qualified as a violation of the rights of the employee. In addition, it is impossible to conclude fixed-term employment contracts repeatedly without a temporary break when it comes to employees performing the same job function. This, in particular, is stated in paragraph 14 of the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 2 dated March 17, 2004 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation” (hereinafter referred to as Resolution No. 2). Given the circumstances of the case, such contracts may be considered concluded for an indefinite period.
We draw up a fixed-term employment contract
Now let's move on to the execution of a fixed-term employment contract. As mentioned above, it is concluded only if there are grounds established by the Labor Code or other federal law. Therefore, when drawing up a contract, it is necessary to indicate for what reasons it is concluded with an employee for a certain period. This requirement set out in paragraph 4 of part 2 of article 57 of the Labor Code of the Russian Federation.
Mandatory terms of an employment contract
A fixed-term employment contract, like any other, must contain mandatory conditions. According to part 2 of article 57 of the Labor Code, these are:
- place of work;
- labor function;
- date of commencement of work;
- salary;
- mode of operation;
- compensation;
- the nature of the work;
- condition on compulsory social insurance, etc.
How to determine the terms of the contract
The condition on the term of the employment contract is probably one of the most important points this document. Without it, the contract would not be considered urgent. Therefore, we will give him Special attention. How to formulate a term condition? It all depends on the circumstances of the contract. Let's consider them.
The end date of the contract is set. If a specific date is set when the term of the employment contract ends, it must be written in the document. Recall that a fixed-term contract can be concluded for a period not exceeding five years.
In particular, the expiration date of a fixed-term employment contract is indicated in the case when an employing organization is created to perform specific work. Accordingly, employees will be hired for a period not exceeding their duration. This also applies to seasonal work (if the specific end date of the season is known) and elected positions.
Let's consider how a term record can be formulated using an example.
Example 1
L.D. Smekhov got a job at Veseli Gorki LLC (amusement park) as a janitor. The park is open to visitors from May 1 to October 1. The employer concluded a fixed-term employment contract with him for the period of the park operation. How to reflect the term condition in the document?
Solution
The clause of the contract, in which the condition on the term of its validity is written, will look like this:
"2. Contract time
2.3. The contract is concluded for five months for the period of operation of the amusement park from May 1 to September 30.
An end date for the contract has not been set. In some cases, it is impossible to determine the end date of the employment contract. Here are some typical situations when the contract prescribes a condition on its validity period, and not a specific date. So, the conclusion of a fixed-term employment contract is possible:
- in connection with the departure of the employee on maternity leave and parental leave;
- illness of an employee;
- performance of seasonal work.
In these cases, the expiration of the employment contract is associated with a specific event, for example, the return of an employee to work after a long illness. In this regard, Resolution No. 2 provides the following explanations. If a fixed-term employment contract is concluded for the performance of certain work, and the exact date of its completion is unknown, the contract is terminated upon completion of this work by virtue of part 2 of Article 79 of the Labor Code.
Example 2
Confectioner P.L. Pryanishnikova was accepted into Vanil LLC for the duration of the confectioner V.A. Kalacheva course of treatment in a hospital since August 1, 2010. With P.L. Pryanishnikova signed a fixed-term employment contract. How will the condition on the term of the contract be spelled out if it is not known exactly when V.A. Kalacheva will return to her workplace?
Solution
In the employment contract with P.L. Pryanishnikova should have the following wording:
"2. Contract time
2.1. The Agreement comes into force from the day it is concluded by the Employee and the Employer (or from the day the Employee is actually admitted to work with the knowledge or on behalf of the Employer or his representative).
2.3. The contract was concluded for the period of temporary disability of the confectioner V.A. Kalacheva, who retains her job.
2.4. The term of the contract is determined until the return of the main employee V.A. Kalacheva.
2.5. In the event that the main employee V.A. Kalacheva disability with limited ability to labor activity or dismissal, the Employer extends this contract with the Employee replacing him for an indefinite period.
Probation
Is it possible to establish a probationary period when concluding a fixed-term employment contract? It all depends on how long and for what work the employee is hired.
Seasonal work. When concluding an employment contract for the duration of seasonal work, a trial period of more than two weeks cannot be established (Article 70 of the Labor Code of the Russian Federation). At the same time, the seasonality condition must be included in the text of the contract in accordance with Article 294 of the Labor Code.
Temporary work. When drawing up a fixed-term contract for the duration of temporary work (up to two months), a probationary period is not established (Article 289 of the Labor Code of the Russian Federation).
Other works. When concluding an employment contract for a period of two to six months, the test cannot exceed two weeks (Article 70 of the Labor Code of the Russian Federation).
Recall that according to Article 70 of the Labor Code of the Russian Federation, a test for employment is also not established:
- pregnant women and women with children under the age of one and a half years;
- persons elected on the basis of a competition for the relevant position held in accordance with the procedure established by labor legislation and other regulatory legal acts containing labor law norms;
- under the age of 18;
- graduates with state accreditation educational institutions primary, secondary and higher vocational education and for the first time entering a job in the acquired specialty within one year from the date of graduation from an educational institution;
- elected to an elective position for a paid job;
- invited to work in the order of transfer from another employer as agreed between employers;
- to other persons in cases stipulated by the Labor Code, other federal laws, a collective agreement.
The trial period may not exceed three months, and for heads of organizations and their deputies, chief accountants and their deputies, heads of branches, representative offices or other separate structural divisions organizations - six months, unless otherwise provided by federal law.
We draw up a fixed-term employment contract
Let's proceed directly to the design of the document. As we have already noted above, all mandatory conditions must be included in it.
Particular attention should be paid to the reasons why a fixed-term employment contract is concluded, and to the timing of its expiration. Let's take this document as an example.
Example 3
Civil engineer E.V. Nezabudkin was hired by Project-Design LLC, created specifically to service the international youth sports games Sportlantida, planned in Volgograd in August 2010. Preparation for them began in January 2010, construction works must be completed on July 15, 2010. The organization will function until July 31, 2010. With E.V. Nezabud-kin need to conclude a fixed-term employment contract for the period of existence of this organization. How to compose it?
Solution
The fixed term contract is below.
Entry in the work book upon employment
According to paragraph 4 of the Rules for maintaining and storing work books, manufacturing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225, information about the employee, the work performed by him, transfer to another permanent job, dismissal is entered into the work book, and the grounds for termination of the employment contract are also indicated and information about awards for achievements in work.
Accordingly, if a fixed-term employment contract is concluded with an employee for any period, it is necessary to make an entry about this in the work book or start a new one, if there is none. The employer must make a record of hiring a conscript in the work book if he has worked for him for more than five days and this work is the main one for this employee. This is the requirement of paragraph 3 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225.
However, this does not mean that it is necessary to indicate in the work book that it is a fixed-term employment contract that has been concluded. Also, attention is not focused on the fact that an employee, for example, replaces an absent specialist. It is enough to make a standard entry, for example: “Employed as a mechanic”, indicating the serial number of the entry, the date, as well as the details of the employment order. This, in particular, is stated in the letter of the Federal Service for Labor and Employment of 04/06/2010 No. 937-6-1.
Vacation of a conscript worker
An employee who has entered into a fixed-term employment contract is generally granted annual paid leave with the preservation of the place of work and earnings (Article 114 of the Labor Code of the Russian Federation). Its duration is at least 28 calendar days per working year (Article 115 of the Labor Code of the Russian Federation). If the employee has worked less than a year, the duration of the vacation is calculated in proportion to the hours worked.
The right to use the leave for the first year of work arises for the employee after six months of his continuous work for this employer(part 2 of article 122 of the Labor Code of the Russian Federation).
Holidays are paid on the basis of the average wage, which is calculated according to the rules established in Article 139 of the Labor Code, as well as in the Regulation on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
In accordance with part 1 of article 128 of the Labor Code of the Russian Federation for family reasons and other good reasons, an employee, on the basis of his written application, may be granted leave without pay for the duration established by the labor legislation of the Russian Federation and the employer's internal labor regulations.
Extension of a fixed-term employment contract
In what cases can a fixed-term employment contract be extended? Let's consider several situations.
Mandatory extension of the contract
The validity of a fixed-term employment contract can be mandatory extended only in one case - if it coincides with the period of the employee's pregnancy. In this situation, the employer is obliged to extend the term of the employment contract until the end of the pregnancy. This is stated in part 2 of article 261 of the Labor Code.
The employee must submit a written application and bring a medical certificate confirming the state of pregnancy2.
Extension by agreement of the parties
Part 4 of Article 58 of the Labor Code states the following. In the event that neither of the parties demanded the termination of a fixed-term employment contract due to its expiration and the employee continues to work, the condition on the urgent nature of the employment contract becomes invalid. After that, the employment contract is considered concluded for an indefinite period. Does the fact of changing the status of a fixed-term contract to an open-ended contract need to be documented?
In fact, the change in the status of the contract occurs automatically. After that, the conscript employee is subject to the labor law norms that are provided for employees who have concluded open-ended employment contracts. For example, such an employee can no longer be fired on the basis of the expiration of the employment contract (clause 2, article 77 of the Labor Code of the Russian Federation).
However, in this case, it is desirable to draw up a number of documents. Such recommendations are given in the letter of Rostrud dated November 20, 2006 No. 1904-6-1.
First of all, this is an additional agreement to the employment contract. It is possible to give the following wording in it: “To state clause No. ... in the following wording: “This employment contract is concluded for an indefinite period””.
Fixed term contract with pensioner
Often, employers enter into fixed-term contracts with pensioners. At the same time, many believe that this is the only form of relationship with this category of workers. However, it is not. The Ruling of the Constitutional Court dated May 15, 2007 No. 378-O-P states that when concluding an employment contract with a pensioner, a period can be set only by agreement of the parties. A similar conclusion is contained in paragraph 13 of Resolution No. 2.
Therefore, it is possible to conclude employment contracts with pensioners for an indefinite period. There is also no need to dismiss an employee who has received the status of a pensioner and conclude a fixed-term contract with him. He can continue to work on the basis of a previously concluded open-ended contract.
Termination of a fixed-term employment contract
An employment contract with a conscript employee is terminated due to the expiration of its validity. This is stated in part 1 of article 79 of the Labor Code of the Russian Federation. The procedure for terminating a fixed-term employment contract is regulated by Article 79 of the Labor Code of the Russian Federation. The termination of the employment contract upon the expiration of the term of the employee is warned in writing at least three calendar days before the dismissal. Only in the case when a fixed-term contract is concluded with an employee for the period of replacement of an absent specialist, the employer may not warn him in advance.
The notification is made in any form. It must specify the term for terminating the contract and the rationale (for example, in connection with the completion of work).
Dismissal order
After the employee is notified of the expiration of the employment contract and there are no obstacles to its termination, the manager issues an order to dismiss the employee. For this, there are two unified forms No. T-8 and T-8a (in the event of the dismissal of several employees), which are approved by the Decree of the State Statistics Committee of Russia of 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment."
A fixed-term employment contract may be terminated by common grounds, established in article 77 of the Labor Code of the Russian Federation, namely:
- by agreement of the parties (Article 78 of the Labor Code of the Russian Federation);
- the initiative of the employee (Article 80 of the Labor Code of the Russian Federation);
- the initiative of the employer (Article 81 of the Labor Code of the Russian Federation).
Entry in the work book
On the day the employment contract is terminated, the employee must be given a work book in his hands (part 4 of article 84.1 of the Labor Code of the Russian Federation).
According to paragraph 5.2 of the Instructions for filling out work books, approved by Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69, upon termination of an employment contract on the grounds provided for in Article 77 of the Labor Code of the Russian Federation, a dismissal entry is made in the work book with reference to the corresponding paragraph of this article.
On a note
When to dismiss an employee if a fixed-term employment contract terminates on a holiday or weekend? According to Article 14 of the Labor Code of the Russian Federation, the expiration date of the employment contract, if the last day is a non-working day, is considered the next working day following it.
In the event of the dismissal of a conscript employee, when making an entry on the termination of a fixed-term employment contract, it is necessary to refer to clause 2 of part 1 of article 77 of the Labor Code of the Russian Federation. The wording will look like this: "Fired due to the expiration of the employment contract, clause 2 of part 1 of article 77 of the Labor Code of the Russian Federation."
After receiving the work book, the employee must sign in the book of accounting for work books and inserts to them in the form approved in Appendix 3 to the Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69, and on the last page of the personal card, unified form which No. T-2 was adopted by the Resolution of the State Statistics Committee of Russia No. 1 dated 05.01.2004.
If temporary disability coincided with the expiration of a fixed-term contract
If an employee is on sick leave at the time when his contract expires, the fixed-term employment contract is not extended. An employee is fired for general reasons. However, sick leave must be paid. Article 183 of the Labor Code of the Russian Federation obliges the employer to do this. It states that in the event of temporary disability, the employer pays the employee temporary disability benefits in accordance with federal laws.
In turn, paragraph 2 of Article 5 of the Federal Law of December 29, 2006 No. 255-FZ “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood” states that temporary disability benefits are paid to insured persons not only during the period of employment agreement, but also in cases where the disease or injury occurred within 30 calendar days from the date of termination of its validity.
Taxation and accounting of payments upon dismissal
Labor legislation requires the employer on the last working day of the employee to pay him wages for hours worked (Article 140 of the Labor Code of the Russian Federation) and compensation for unused vacation (Part 1 of Article 127 of the Labor Code of the Russian Federation). It is permissible to establish other payments in a collective or employment agreement.
So, in part 4 of article 178 of the Labor Code it is said that labor or collective agreements not only the payment of severance benefits not provided for by parts 1-3 of Article 178 of the Labor Code of the Russian Federation can be established, but also increased amounts of severance benefits.
An employee is paid upon termination wage for hours worked, compensation for unused vacation and, in some cases, severance pay.
The first two payments are subject to:
- personal income tax (clause 1, article 210 of the Tax Code of the Russian Federation);
- insurance premiums (clause 1, article 7 of Federal Law No. 212-FZ dated July 24, 2009 “On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”).
The amounts of wages and compensation are included in the taxpayer's expenses for wages (part 1 of article 255 of the Tax Code of the Russian Federation).
Wages are subject to contributions for injuries (clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of 02.03.2000 No. 184).
Compensation is not subject to contributions for injuries (clause 1 of the List of payments for which insurance premiums are not charged to the FSS of Russia, approved by Decree of the Government of the Russian Federation of 07.07.99 No. 765).
Severance pay within the limits is not subject to personal income tax, insurance premiums (subparagraph “e”, paragraph 2, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ), is not subject to injury contributions (paragraph 1 of the List of payments , for which insurance premiums are not charged to the FSS of Russia), reduces the taxable base for income tax as part of labor costs (clause 9, article 255 of the Tax Code of the Russian Federation).
In accounting, wages, severance pay and compensation for unused vacation are related to expenses for ordinary activities (clause 5 PBU 10/99).
The accrual and payment to their employee is reflected in the following entries:
DEBIT 20 (23, 25, 26, 29, 44) CREDIT 70 - payments to the employee upon dismissal were accrued;
DEBIT 70 CREDIT 68 sub-account "Personal income tax settlements" - personal income tax withheld from payments that are subject to this tax;
DEBIT 70 CREDIT 50 (51) - payments to the employee were issued (listed).
Gavrikova I. A., senior scientific editor of the journal "Salary"
