Order of assignment of duties: the subtleties of the issue. Our micro-enterprise does not have a cashier on staff. How to properly formalize the performance of the cashier's function by the chief accountant. What documents are drawn up and is there an example of the wording Combining the position of the chief

To transfer the functions of a cashier, you need to make changes to the employee's job responsibilities and sign an agreement on full liability.

If the position of the cashier is not provided for by the staffing table of the enterprise, then in order to assign the functions of the cashier to the chief accountant, you need to sign an additional agreement to the employment contract and amend the employee's job description.

In addition, a full liability agreement must be signed with the employee acting as a cashier. A sample text of an agreement on full individual liability and a list of the cashier's job responsibilities are given in Forms 3 and 4.

The rationale for this position is given below in the materials of the Glavbukh System

1. Situation:How to ensure the safety of cash at the checkout

Each company independently develops measures that will ensure the safety of cash, the procedure for its storage, transportation, and inventory (clause 7 of the Bank of Russia directive No. 3210-U of March 11, 2014).

The cashier or the employee performing his duties is responsible for the safety of money in the cash register. Therefore, when hiring a cashier for work, in addition to processing ordinary documents, you need *:

• conclude an agreement on full liability;
• take a receipt from the cashier that he is familiar with his official rights and duties.

2. Article:How to transfer the duties of the company's cashier to the chief accountant

“… There is no cashier position in the staffing table of our company. Previously, I performed his duties myself, but now I decided to transfer them to the chief accountant. How to properly arrange such a combination of positions? And is it necessary to pay extra to the chief accountant? .. "

From a letter from the director Arkady Ivanov, Lipetsk

Arkady, in this situation, there is no question of combining positions. But it is necessary to raise the salary of the chief accountant.

Combining takes place when an employee, during his working day, along with his own, performs additional work in another or the same profession or position (Article 60.2 of the Labor Code of the Russian Federation). But you can only combine positions provided for by the company's staffing table. There is no cashier position in your organization. This means that the chief accountant cannot combine it.

To assign the functions of a cashier to the chief accountant, you need to add them to his job duties. And to do this, conclude with the chief accountant an additional agreement to the employment contract and amend the job description *. An increase in the list of responsibilities should entail an increase in the salary of the chief accountant (Article 132 of the Labor Code of the Russian Federation). But an entry in the work book is not required, because the place of work and the position of the chief accountant remain the same.

COMMENTARY "UNP". With the chief accountant performing the duties of a cashier, the company has the right to conclude an agreement on full liability (Article 244 of the Labor Code of the Russian Federation , List, approved Resolution of the Ministry of Labor of Russia dated December 31, 2002 No. 85).

Nina Kovyazina,

Deputy Director of the Department of Wages, Labor Protection and Social Partnership of the Ministry of Health and Social Development of Russia

3.Forms: Full individual liability agreement

When you need it: if the employee's future work is related to the maintenance of material values ​​(money, goods). The list of positions and jobs replaced or performed by employees with whom it is possible to conclude written agreements on full liability is approved by the Resolution of the Ministry of Labor of Russia No. 85 dated December 31, 2002.

CONTRACT NO. _____
about full individual financial responsibility

hereinafter referred to as the "Employee", on the other hand, have entered into this Agreement on
as follows.

1. The employee assumes full financial responsibility for the shortage
property entrusted to him by the Employer, as well as for damage incurred by the Employer in
as a result of compensation for damage to other persons, and in connection with the foregoing undertakes:

a) take care of what was transferred to him for the implementation of the assigned
functions (duties) of the property of the Employer and take measures to prevent damage;

b) promptly inform the Employer or immediate supervisor about all
circumstances that threaten to ensure the safety of the property entrusted to him;

c) keep records, draw up and submit, in accordance with the established procedure, commodity-money and
other reports on the movement and remnants of the property entrusted to him;

d) participate in the inventory, revision, other verification of the safety and
the state of the property entrusted to him.

2. The employer undertakes:

a) create the conditions for the Employee necessary for normal work and ensuring
complete safety of the property entrusted to him;

b) to acquaint the Employee with the current legislation on material
liability of employees for damage caused to the employer, as well as other regulatory
legal acts (including local ones) on the procedure for storage, acceptance, processing, sale
(vacation), transportation, use in the production process and other operations with
the property transferred to him;

c) conduct inventory, audits and other checks in the prescribed manner
safety and condition of property.

3. Determination of the amount of damage caused by the Employee to the Employer, as well as
damage incurred by the Employer as a result of compensation for damage to other persons, and the procedure
their refunds are made in accordance with applicable law.

4. The employee does not bear material responsibility if the damage was not caused by him
fault.

5. This Agreement comes into force from the moment of its signing. Action of the present
The Agreement applies to the entire period of work with the property entrusted to the Employee
Employer.

6. This Agreement is drawn up in two having equal legal force
copies, of which one is with the Employer, and the second is with the Employee.

7. Modification of the terms of this Agreement, addition, termination or termination
his actions are carried out by written agreement of the parties, which is integral
part of this Agreement.

Addresses of the parties to the Agreement:

Signatures of the parties to the Agreement:

Date of conclusion of the Agreement -

4. Forms: Job description of an accountant-cashier

3. OFFICIAL RESPONSIBILITIES

Cashier accountant:

3.1. Carries out work on the organization and accounting of cash transactions.

3.2. Complies with laws and regulations, performs work on receiving, issuing and storing cash.

3.3. Maintains the primary documentation for accepting and issuing cash.

3.4. Maintains the payment of salaries to employees on the basis of statements.

3.5. Carries out control over the primary documentation on cash transactions and prepares them for counting processing.

3.6. Before opening the cash register and metal cabinets (safes), it checks the safety of locks, doors, window bars and seals, the serviceability of the burglar alarm.

3.7. Accepts cash on receipt of cash orders signed by the chief accountant or a person authorized by written order ______________________.

3.8. It dispenses cash from the cash desk according to cash outflow orders or other duly executed documents (payrolls (settlement and payment)), applications for the issuance of money, accounts, etc.) with the imposition of a stamp on these documents with the details of the cash outflow order. Documents for issuing money must be signed by ______________________, ___________________ or by persons authorized to do so.

3.9. It makes entries in the cash book immediately after receiving or issuing money for each order or other document replacing it.

3.10. Every day, at the end of the working day, he calculates the results of operations for the day, displays the balance in the cash register on the next date and transfers to the accounting department as a report a second voucher (a copy of entries in the cash book for the day) with incoming and outgoing cash documents against receipt in the cash book.

3.11. Takes part in conducting inventories.

3.12. Organizes accounting of property, liabilities and business transactions, incoming fixed assets, inventory and cash, timely reflection on the accounts of accounting transactions related to their movement.

3.13. He is a financially responsible person, and after the issuance of an order for his employment, he is obliged to familiarize himself with the Procedure for conducting cash transactions in the Russian Federation on receipt and conclude an agreement on full financial liability.

3.14. Has no right to entrust the performance of the work entrusted to him to other persons, except in cases of temporary disability or leave by order of the management.

3.15. Monitors the safety of primary documents on cash transactions.

3.16. Ensures the safety of cash in the cash register, cash register and other material values.

In the previously valid Rules for Conducting Cash Transactions by Legal Entities, it was provided that accountants and other employees who enjoy the right to sign cash documents cannot perform the duties of cashiers (paragraph 2, paragraph 35).

In the new Rules, this norm is excluded, and it is noted that if in organizations in the staffing table of which there is no cashier position, then the responsibilities for making cash transactions are assigned to another employee (employees) on the basis of an order from the head.

In accordance with paragraph 20 of the Accounting Instruction in budgetary organizations the chief accountant cannot be assigned responsibilities related to material responsibility for money and values. He cannot receive money from banks and from other organizations.

So, do the heads of non-budget (private) organizations have the right to instruct the chief or settlement accountant to carry out cash transactions? Are there any exceptions or limitations associated with this?

* Lawyer's opinion *

Kamal MUZAFFAROV, expert "Norma Profi»: - In the current Rules for conducting cash transactions by legal entities 1 there is no norm prohibiting the fulfillment of the duties of a cashier by accountants and other employees who enjoy the right to sign cash documents. On the contrary, in their paragraph 41 it is indicated that in organizations in the staffing table of which there is no position of a cashier, the head of the organization, by his order (decision), can entrust the duties of making cash transactions to any employee (s). It follows from this that these duties can be performed, among other things, by the chief or another, say, a settlement accountant.

However, it should be noted that the approved Rules do not apply to banks, microcredit organizations and pawnshops, as well as to JSC "Uzbekiston Pochtasi" (paragraph 1Regulation No. 2687)... Therefore, further we will talk about private (non-budget) organizations.

According to labor legislation, it is possible to combine professions (positions), with the exception of certain cases. An employee is an individual who has entered into an employment relationship with an employer. The chief or settlement accountant is the same employee as everyone else, so he can combine the position of a cashier (unless otherwise provided by law 2 ). This is especially typical for small private enterprises, where the position of a cashier is either not provided, or he is temporarily absent - he is, for example, on parental leave. In this case, it would be logical to entrust the chief accountant or another accountant with the fulfillment of the duties of a cashier.

In private organizations, assigning the duties of a cashier to the chief or settlement accountant, in our opinion, is preferable through combination. That is, he, along with his main job (accounting), will perform additional work in another position without being relieved of his main job, determined by the internal regulations.

As follows from the Regulations on the procedure for part-time work and combination of professions and positions 3 :

overlapping is allowed, as a rule, within the same category of personnel (paragraph 21);

the term for performing additional work, its content and volume are established by the employer with the written consent of the employee (paragraph 22);

additional payment is made for combination (paragraph 23); its size is determined by agreement of the parties, unless otherwise provided by the internal labor regulations (paragraph 24) 4 .

If the chief accountant, simultaneously with the main job, performs the duties of a cashier without being released from the main job, then in the light of the above norms, this should be fixed in an additional agreement to the employment contract.

It is worth noting that the work of a cashier is directly related to monetary and commodity values. He bears full financial responsibility for failure to ensure their safety, entrusted to him on the basis of an agreement on full financial responsibility. This document specifies the obligations to ensure the safety of valuables, establishes additional rights, obligations and responsibilities of the cashier. This is stated in article 203 of the Labor Code.

This means that with the chief or settlement accountant of a private organization, who is entrusted with the duties of a cashier, it is necessary to conclude an agreement on full financial responsibility. It is also necessary to draw up an order (decision) of the head of the organization on imposing on such an accountant the responsibilities for making cash transactions.

There are only two restrictions related to the assignment of the duties of a cashier to an accountant.

First, the chief accountant cannot combine these positions in commercial banks, microcredit organizations and pawnshops, as well as in JSC "Uzbekiston Pochtasi" 5 .

And the second limitation is if the accountant himself refuses to take on such additional work.

In conclusion, we note that according to the content of paragraph 41 of Rules No. 2687 and other norms of legal acts in private (non-budgetary) organizations that do not have a staff unit of a cashier, the responsibilities for making cash transactions can be assigned to the chief or another accountant, except for the exceptions noted above. This conclusion is fully consistent with the policy pursued by our state of creating even more favorable economic and legal conditions for business entities, reducing administrative barriers in their activities. After all, not every microfirms and small businesses can afford to have a cashier on their staff.

* Auditor's opinion *

Guzal ISLAMOVA, expert "Norma Profi» : - In the accounting legislation there are no direct restrictions on combining the positions of chief accountant and cashier.

However, despite their absence, it should be borne in mind that such a combination will make it impossible to implement some of the procedures provided for by law.

So, in the Regulation on documents and workflow in accounting (registered by the Ministry of Justice on January 14, 2004, No. 1297) it was established that the primary documents received by the accounting department are subject to mandatory verification - their legality, completeness and correctness of execution, details, logical linkage of individual indicators. If they are issued incorrectly, then they are transferred to the head for making a decision.

And since the cash documents will be drawn up by the chief accountant, who must check them himself, the meaning of this check is lost.

In addition, an internal control system must function in the work of any organization. (NSAD No. 12, registered by the Ministry of Justice on 12.04.2007, No. 1673).

Its tasks include checking the correctness of accounting records, workflow, as well as conducting inventories of cash, forms of strict reporting, securities and goods and materials.

To carry out the inventory, permanent commissions are created, in which - the head, Chief Accountant and other specialists.

If the chief accountant, whose position is managerial, will simultaneously work on his controlled position of a cashier, then this will reduce the level of internal control over the most liquid assets of the organization - cash. This will also violate the procedure for the implementation of a number of procedures established by law, namely, an inventory, in which the chief accountant is obliged to carefully monitor compliance with the rules of its conduct.

In addition, it should be borne in mind that when combining positions, which will lead to a deterioration of the internal control system, the head of the organization will bear responsibility for errors in financial reporting, mismanagement of assets and abuse of office.

From the editor: Now you can combine the positions of chief accountant and cashier. But at the same time, the likelihood of error and abuse increases.

Therefore, micro and small enterprises, for which economy is important, will do it. Large enterprises that do not need to save on the cashier's salary and want to have a reliable system of internal control, it is better to keep this position - the legislation does not prohibit this. Obviously, the measure is aimed at liberalizing the conditions for private business, when the state does not prescribe the obligation of something (in this case, the presence of a cashier).

Replies on the topic from the Help Desk "We answer!":

1 Approved by the decree of the Board of the Central Bank of May 16, 2015 No. 12/17, registered by the Ministry of Justice on June 22, 2015 No. 2687 (hereinafter - Rules No. 2687).

2 "Other", in particular, is established by the following acts of legislation:

the chief accountant of a budgetary organization cannot be assigned responsibilities related to direct material responsibility for cash and material assets; he is prohibited from receiving funds directly from banks and other organizations (clause 20 of the Instruction on accounting in budgetary organizations, approved by order of the Ministry of Finance, registered by the Ministry of Justice on December 22, 2010, No. 2169);

similar duties cannot be assigned tochief accountant:

commercial bank (clause 10 of the Instruction on the procedure for maintaining accounting and organizing accounting work in banks of the Republic of Uzbekistan, approved by the decree of the Board of the Central Bank, registered by the Ministry of Justice on July 11, 2008, No. 1834);

microcredit organization (clause 6 of the Regulations on the chief accountant of a microcredit organization - Appendix No. 1 to the Instruction on accounting in microcredit organizations, approved by the decree of the Central Bank, registered by the Ministry of Justice on 12.10.2007, No. 1728);

accountants and other employees using the right to sign cash documents cannot perform the duties of cashiers (paragraph three of paragraph 116 of the Rules for conducting cash transactions by operating postal enterprises of the Uzbek Agency of Post and Telecommunications, approved by the Central Bank of 19.081999, registered by the Ministry of Justice on 1.03.2000, No. 904 ).

3 Approved by the Resolution of the Cabinet of Ministers of October 18, 2012 N 297.

4 This paragraph is based on Article 160 of the Labor Code, from which it follows that pThe size of the remuneration of employees for combining positions is determined by agreement of the parties to the employment contract.

5 Commercial banks, microcredit organizations, pawnshops and JSC "Uzbekiston Pochtasi" are undoubtedly commercial (non-budgetary) organizations.

Russian Federation. In clause 1.6 of Regulation No. 373-P it is said that cash transactions are carried out by a legal entity, an individual entrepreneur by a cashier or other employee determined by the head of the organization from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and responsibilities with which the cashier must be familiarized with the signature. It follows from this that any employee of the organization, including the chief accountant, can be appointed by the head to perform the duties of a cashier. This is especially typical for small enterprises, where, besides the chief accountant, there is no one else or there is only the position of chief accountant and cashier, but the cashier is temporarily absent - for example, he is on parental leave until he reaches the age of three. In this case, it would be logical to entrust the chief accountant with the fulfillment of the duties of a cashier.

Is it mandatory to create a cashier position?

But since the Labor Code of the Russian Federation in its legal status is higher than the resolution, then in case of contradictions, the provisions of the Labor Code of the Russian Federation apply. There is one more document that partially answers the question posed.

We are talking about the Regulations on the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation, approved. Bank of Russia 12.10.2011 No. 373-P (hereinafter - Regulation No. 373-P).
There is no doubt about the legal application of this document, since according to Art. 7 of the Federal Law of 10.07.2002 No. 86-FZ "On the Central Bank of the Russian Federation (Bank of Russia)", the Bank of Russia, on issues within its competence, issues in the form of instructions, regulations and instructions normative acts that are mandatory for ... .. all legal entities and individuals. The functions of the Bank of Russia, in accordance with Art.

How to correctly arrange the combination of the positions of chief accountant and cashier

Additional agreement and order Combining the position of the chief accountant with the performance of the duties of a cashier must be drawn up:

• - by agreement of the parties to the employment contract (sample 1 below);
• - by an order (order) of the head on imposing the duties of a cashier on the chief accountant on the basis of combination (sample 2 below).

Please note: a separate clause on the full individual financial responsibility of the employee can be included in the agreement on the combination of positions: "The employee bears full individual financial responsibility for the shortage of the property entrusted to him in accordance with the Agreement on full individual financial responsibility No. 10 / PMO dated 02.11.2015".

How to arrange a combination of the position of a cashier by the chief accountant?

Important

An example of such damage is the amount of a fine for a delay in reporting, provided that: - the delay was due to the fault of the chief accountant; - preparation and submission of reports is the responsibility of the chief accountant. For the lack of money, the chief accountant, in the absence of a separate agreement on material responsibility concluded with him as a cashier, should not be responsible, even if his employment contract, along with the chief accountant's duties, also includes cashiers.

After all, money and other material values ​​were not entrusted to him on the basis of a material liability agreement. * * * Correct registration of combining the posts of chief accountant and cashier is beneficial to you. It immediately becomes clear what you are responsible for.

Can an employee combine two positions: cashier and chief accountant?

• - the position of the cashier is vacant or another employee performs only part of the duties for this position;
• - the chief accountant signed an agreement on combining the position of a cashier;
• - the agreement establishes the duration of the combination, the duties assigned to the employee by the position of the cashier, the additional payment for the combination is determined;
• - the chief accountant performs the duties of a cashier during the established duration of the working day without being relieved of his main job.

Additional payment for combining The additional payment for combining the position of a cashier can be set:

• - in a fixed amount;
• - as a percentage of the wage rate (salary) or wages of an employee for a combined or main position.

The Labor Code does not establish any minimum and maximum amounts of additional payments for combining positions.

Combining the position of chief accountant and cashier

• Themes:
• Part-time job
• Combination
• Part-timers

Question There is no position of an accountant-cashier in the organization's staffing table. The manager assigned the duties of the cashier to the chief accountant.
Is it possible to formalize the performance of the duties of the cashier by the chief accountant in such a way as not to set him a surcharge, for example, to include the duties of the cashier in the job description of the chief accountant? If so, is it necessary to issue an order to assign the duties of the cashier to the chief accountant? Answer In this case, it is necessary to register the combination of the position of the cashier (with its introduction into the staffing table) and with the establishment of additional payments by agreement of the parties to the employment contract. Labor Code of the Russian Federation Federal Law of 06.12.2011 No. 402-FZ "On Accounting" does not contain a prohibition on combining the position of a cashier by the chief accountant.

For more details, see add.

The employee undertakes to perform, during the established duration of the working day, along with the work specified in the employment contract, additional work as a cashier. 2. For additional work performed under this agreement as a cashier, the Employee receives an additional payment in the amount of 15,000 (fifteen thousand) rubles per month.

3. This supplementary agreement comes into force from the moment of its signing by both Parties. 6. This supplementary agreement is drawn up and signed in two copies having equal legal force, one of which is kept by the Employer, the other is transferred to the Employee.

Signatures of the parties Employer: Employee: Step 2. You need to print an order on combining positions with an indication of the amount of additional payment and sign it with the manager. This order is the basis for accounting for the accrual of the established surcharge.
Let's give an example of such an order.

Who cannot combine the position of a cashier

At the same time, neither the Labor Code of the Russian Federation, nor other federal laws or regulations contain norms that would prohibit the chief accountant or cashier from performing additional work in other positions in the order of combination. Earlier, the decree of the Council of Ministers of the USSR of 04.12.1981 N 1145 "On the procedure and conditions for combining professions (positions)" did not allow combining positions, including heads of organizations, their deputies and assistants, chief specialists, heads of structural divisions. However, it was declared invalid on the territory of Russia (clause 3 of the Decree of the Government of the Russian Federation of March 10, 2009 N 216 "On amendments and invalidation of certain acts of the Government of the Russian Federation").
Home - Articles Often, when hiring a chief accountant, the head initially stipulates with him that he will also perform cashier duties, and prescribes them in the chief accountant's employment contract. Combining positions means that an employee of the organization, along with work in his main position prescribed in the employment contract, performs additional work in another position.
Moreover, he does this within the limits of his usual working day (and not beyond that) due to the intensity (compaction) of work during the day. But there are other situations as well. Sometimes the heads of small firms in which cash payments are carried out infrequently, having lost the cashier for any reason (she went on maternity leave, quit, etc.), prefer not to hire a new person for this position. They offer the chief accountant to perform the function of a cashier for additional money.

Attention! Even if an agreement on full liability is concluded, but the amount of "cashier damage" exceeds your "combined" average monthly earnings, then the damage caused from you can be recovered only through the court. In addition, without concluding an agreement on full material cashier's liability, the manager does not have the right to allow the chief accountant to work as a cashier.

And banks, when checking cash discipline, monitor this. Thus, the existence of an agreement on cashier material liability will allow the employer to reimburse the entire amount of the shortfall, even if it exceeds the employee's average monthly earnings.

In addition, if the case for compensation for damage comes to court, then the employee himself will have to prove his innocence.

Key questions:

1. How to assign the duties of a cashier to a secretary?

2. How to take an inventory of the cash register and accept the cash register from your predecessor?

3. How to regulate the storage and delivery of cash?

4. How to issue cash on account?

5. How to get employees to report the money spent on time?

6. How to fill out an advance report?

7. What is the cash balance limit?

Normative base

Most of the organization's monetary transactions are carried out in a non-cash manner through a bank account. But quite often there is a need for cash payments made through the organization's cash desk.

From 01.06.2014, the procedure for conducting cash transactions is regulated by:

• Ordinance m of the Bank of Russia No. 3210-U dated March 11, 2014 "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses" (as revised on 03.02.2015);
• Bank of Russia Ordinance No. 3073-U dated 07.10.2013 “On Cash Settlements” (hereinafter referred to as Ordinance No. 3073-U).

The Ministry of Finance of Russia and the Federal Tax Service issued a letter dated 09.07.2014 No. ED-4-2 / ​​13338 "On the Procedure for Conducting Cash Operations and Making Cash Payments" with explanations on the application of the aforementioned Bank of Russia Instructions.

There is no cashier. Who can handle cash transactions?

If there is no cashier position in the organization's staffing table, then another employee appointed by the order of the head, as well as the head himself or an individual entrepreneur, can conduct cash transactions.

Additional work can be performed by an employee as part of a job (Article 60.1 of the Labor Code of the Russian Federation) or a combination of professions (positions) (part two of Article 60.2 of the Labor Code of the Russian Federation).

Our dictionary

Part-time job- performance by the employee of other regular paid work on the terms of an employment contract in his free time from the main job.

Combining professions (positions)- this is the performance by the employee, along with the main job in the profession (position) defined by the labor contract, additional work in another profession (position) with the same employer during the working day (shift) established for him for additional payment. When combining positions (professions), the employee is not released from the main job. That is, he must perform additional duties within the normal working day (shift), the duration of which does not increase.

Usually, additional responsibilities for conducting cash transactions are performed by the employee in the order of combination.

I.B. Lanina, auditor

The material is published in part. You can read it in full in the magazine

The order to impose duties on an employee has recently become a common thing in almost any enterprise. It is not difficult to draw up such a document. You just need to strictly follow a certain sequence of actions and not violate the Labor Code.

Reasons for issuing the order

There are situations when one of the employees is absent from the workplace for one reason or another. But the enterprise should not for this time change the usual rhythm of work or stop altogether. The way out of this situation would be an order to assign the duties of this employee to someone else. But before that, the employer must decide by whom and in what way these duties will be performed. There are three completely different options:

1. You can temporarily transfer one of your colleagues to the position of an absent employee.
2. Assign his duties to another employee, and he must also do his job.
3. Invite an outside person. He will temporarily replace the main employee.

The choice should be made by the management of the enterprise, and only after that draw up an order on the assignment of duties. Only two factors can affect the decision-making: labor resources (availability of employees who can perform additional functions) and material capabilities (make partial or full payment).

Step-by-step instruction

There are several reasons why the employer decides that a certain range of responsibilities will be performed by another employee in the future:

1. The main employee is absent at the moment for a good reason (vacation, business trip, and others).
2. It is necessary to fulfill the duties corresponding to the position (profession), which is not in the staffing table.
3. The employee combines work in different professions.

In each of these cases, the following actions should be performed in turn:

1. The head of the department must draw up a memo addressed to the director of the enterprise, which sets out in detail the reasons that prompted him to make the appropriate decision.
2. Coordinate the issue with the management.
3. Obtain written consent from the employee.
4. The personnel service issues a corresponding order on the assignment of duties to a specific employee.

To resolve such an issue without creating conflicts, it is necessary to follow a strict sequence of these actions.

Necessary measure

Quite often, a different kind of situation develops at enterprises. For example, in the staffing table of the company there is no one or another unit (or the staff is very small), and the duties that correspond to this specialty must be fulfilled. What should be done in this case? How to legitimize the situation? This issue can be easily resolved. It is only necessary to have at hand a sample order for the assignment of duties. It is composed, in principle, in an arbitrary way. Already in the title of the order, the position is indicated, the duties of which will need to be performed. Next comes the ascertaining part, which explains the main reason. After that, the administrative part sets out the essence of the issue. For example:

THE RUSSIAN FEDERATION

LIMITED LIABILITY COMPANY "VETER"

Samara city

On assigning the duties of a mechanic

Due to the absence of the position of chief mechanic in the staffing table of the enterprise

I order:

1. To entrust the duties of the chief mechanic to the chief engineer Timofeev A.V.
2. I reserve the control over the execution of this order.

Director of LLC "Veter" Karpov I. I.

I am familiar with the order:

Chief Engineer __________ Timofeev A.V.

Date Signature

If a certain surcharge is established for the performance of duties, then this fact is reflected in the order as a separate paragraph.

Obligations of the cashier

If the staff does not have a cashier unit, then the order may look like this. But there are often situations when there is a vacant position, but the management is in no hurry to hire an individual employee for it. In this case, a slightly different order is drawn up to assign the duties of the cashier to another specialist (accountant). In fact, this will be a combination of professions (Article 60.2 of the Labor Code of the Russian Federation), so the sequence of actions should be as follows:

1. The employer offers a specific specialist in writing to additionally perform the work of a cashier and receives a written consent from him.
2. A corresponding order is issued indicating the amount of payment.
3. An additional agreement is drawn up to the previously concluded labor contract (agreement).
4. The employee gets acquainted with the job description of the cashier and concludes an agreement on full liability.

It is worth remembering that the duties of a cashier in no case can be performed by a chief accountant, since the "Regulation on chief accountants" does not allow these specialists to combine duties related to personal responsibility for funds and material assets available at the enterprise with their main work.

Someone else's work for a while

If one of the employees is absent from the workplace for some time, then his duties for this period are assigned to another member of the team. This is usually due to illness, vacation, or a business trip. There are two possible solutions to this issue:

1. Temporary transfer to a substituted position. The salary for the new profession is established for the employee with the preservation of all additional payments (with the exception of personal allowances). As a result, the amount should in no way be lower than his average salary at his previous place of work.
2. Temporary performance of duties along with the performance of their main job. In this case, the amount of payment is determined as a percentage of the salary for the new specialty.

In both the first and second cases, an order for the temporary assignment of duties (or transfer) must be drawn up, which specifies in detail the following information: the period for performing additional duties, the payment that is due for this work, and the reason for the absence of the main employee.