The nuances of concluding an employment contract with the chief accountant

Employment contract with the chief accountant and other accounting specialists

An employment contract with an accountant is a contract in which it is necessary to take into account the specifics of hiring such a specialist: pay special attention to the “Responsibility” section, the probationary period and the conditions for its termination.

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employment contract with chief accountant 2021

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The position of chief accountant is one of the key positions in almost every organization. Such a specialist is traditionally the second person after the director and belongs to the management team.

When drawing up an employment contract with him, it is necessary not only to fulfill the requirements of Article 57 of the Labor Code of the Russian Federation, which provides general features for such contracts, but also to provide for important points that are inherent in this position.

Terms of the contract with the chief accountant

The employment contracts that employers sign with their employees must contain strictly defined conditions, but they are allowed to be supplemented depending on the position and specialty of the employee.

When hiring a chief accountant, include in the contract additional conditions that do not contradict the requirements of the Labor Code of the Russian Federation. Include similar conditions in the contract with the cashier, even though he is not a manager.

The only exception is the trial period.

In addition, the code provides for a number of special conditions in such a contract. In particular, with the chief accountant, as well as with the manager, it is allowed to establish an increased probationary period: instead of three months - six. Such a document can be concluded for a specific period or agreed upon for an indefinite period.

It is advisable to include the following conditions in the employment contract:

probationary period when hiring (up to 6 months);
conditions for termination of TD (at the initiative of the employer and the specialist himself);
financial responsibility of the chief accountant (provided for by the job description);
the duration of the contract (in some cases when concluding a fixed-term contract).

It should be noted that, according to the provisions of Article 59 of the Labor Code of the Russian Federation, employers have the right to enter into trade agreements with employees for a limited period only in certain cases. A list of such situations is given in this article.

The contract with the chief accountant is included in this list, which means that by agreement of the parties, the contract can be concluded for a certain period: with the voluntary consent of the future chief accountant and the absence of pressure from management in this matter.

True, it is almost impossible to verify this fact, therefore, if the company’s policy includes hiring chief accountants for three years, no regulatory authorities will be able to prevent this.

Let us remind you about the test, or, as it is often called in everyday life, the probationary period, which is regulated by the norms of Article 70 of the Labor Code of the Russian Federation.

For all employees, the law allows testing of knowledge and skills within three months from the date of employment.

For particularly important employees, which includes the chief accountant, this period is allowed to be doubled. Not only should such an initiative of the employer be written down in the TD, but also reinforced with an order.

As for financial liability, the position of chief accountant implies such responsibility by default, therefore the conclusion of a separate agreement on full financial liability for such a position is not provided for, but in the job description and in the contract such a condition must certainly be, as defined in part 2 of the article 243 Labor Code of the Russian Federation. This is a very important condition, and it cannot be neglected, since the courts refuse to allow employers to recover losses that the organization suffered as a result of the dishonest activities of the chief accountant. The chances of recovering damages drop even more if liability is not properly documented.

employment contract with the chief accountant

Let's take a closer look at how to correctly compose the document itself.

From the text of Article 16 of the Labor Code of the Russian Federation it follows that the chief accountant of a commercial organization is an employee, and the labor relationship between him and the employer arises exclusively on the basis of an employment contract.

There is no standard form for this document; the employer draws it up independently, taking into account the individual characteristics of the company and the requirements of the Labor Code of the Russian Federation.

In the contract with the chief accountant, be sure to include the following information:

last name, first name, patronymic of the employee;
name of the employing company;
data from the employee’s identity documents;
TIN of the taxpayer organization and TIN of the employee;
details of the authorized representative of the employing company who signed the TD, and an indication of the basis by which he is vested with such powers;
date and place of conclusion of the TD;
place of work and position of a citizen;
terms of remuneration;
date of commencement of duties;
start date and test period;
labor function of a specialist (work according to the position in accordance with the staffing table, profession, specialty indicating qualifications).

It is recommended to use, when developing the text of the TD regarding the labor function of the chief accountant, the Qualification Directory of positions for managers, specialists and other employees, approved by .

In addition, commercial companies have the right, at their discretion, to take as a basis the professional standard “Accountant” approved by .

For organizations with state participation, the use of this document is mandatory.

In some cases, Article 7 “On Accounting”, other laws and regulations (for example, the Central Bank of Russia) establish special requirements for chief accountants of certain economic entities.

For example, in joint-stock companies, the chief accountant must have a higher education, have at least three years of work experience related to accounting, and not have an unexpunged or unexpunged conviction for crimes in the economic sphere.

A correctly executed first page of an employment contract with the chief accountant includes such mandatory details as the date and place of its preparation.

In addition, a contract with such a specialist can be concluded for part-time work. Its conditions are the same as the standard ones, only the work schedule and payment conditions will differ.

Hiring a cashier has a number of features, which mainly relate to financial responsibility. But the first pages and the general content of the documents are not very different. In addition, if there is no separate cashier in the organization, then another specialist has the right to combine these positions.

Termination of an employment contract with the chief accountant

The dismissal of the chief accountant has its own peculiarities. In particular, the employer has the right to terminate such relationships not only on the general grounds established by the Labor Code of the Russian Federation, but also on special ones, for example, the chief accountant is fired under clause 9 of part 1 of Article 81 of the Labor Code of the Russian Federation, that is, for unfounded decisions that caused damage to the company’s property.

The chief accountant is allowed to be fired if the company has changed owners and the new owners do not want to work with the previous specialist. Such a condition for terminating an employment contract is provided for in paragraph 4 of Article 81 of the Labor Code of the Russian Federation.

To make a decision, the legislation gives the new owner three whole months, as stated in Article 75 of the Labor Code of the Russian Federation. In this case, no evidence of incompetence or other inadequacy of the employee for the position he occupies is necessary. A change of owner is a self-sufficient basis.

The three-month period in this situation is interrupted by any additional agreement to the contract signed by the new owner with the current specialist. Usually this is a document about changes in job responsibilities or remuneration procedures.

After such agreements, dismissal at the request of the new owner is unlawful, since this step indicates an intention to continue working under new conditions.

Source: https://ppt.ru/forms/dogovor-s-buhgalterom

My own lawyer

EMPLOYMENT AGREEMENT WITH THE CHIEF ACCOUNTANT OF THE ORGANIZATION

_________ December 20, 2021

Angara LLC, TIN 7708145456, represented by General Director A.V. Lopyreva, acting on the basis of the charter, hereinafter referred to as the “Employer”, on the one hand, and Albina Stepanovna Gopnik, passport series 60 34 No. 154033 issued by the Department of Internal Affairs of ____ September 10, 2010, living at the address: ___________, hereinafter referred to as “Chief Accountant ", on the other hand, guided by the Labor Code of the Russian Federation, we have concluded this employment agreement as follows.

GENERAL PROVISIONS

1.1. This employment contract (hereinafter referred to as the contract) regulates labor and other directly related relations between the Chief Accountant and the Employer.

1.2. Work under this agreement is the main place of work for the Chief Accountant.

1.3. The place of work of the Chief Accountant is the location of Angara LLC: ___________

1.4. The start date of work is December 20, 2021.

1.5. Albina Stepanovna Gopnik is hired as chief accountant (

1.6. The Chief Accountant is assigned the following office equipment, equipment and other material assets, for the safety of which he is personally responsible: telephone, fax, scanner, safe.

1.7. Nature of work: .

1.8. For work in difficult, harmful and (or) dangerous conditions, the Chief Accountant is provided with the following compensation and benefits: ).

1.9. The chief accountant reports directly to the head of the organization.

In case of disagreements between the head of the organization and the Chief Accountant regarding the implementation of certain business transactions, documents on them can be accepted for execution with a written order from the head of the organization, who bears full responsibility for the consequences of such transactions.

1.10. When concluding this agreement, the Chief Accountant is subject to a trial period of four calendar months, that is, from December 20, 2021 to April 20, 2019.

If the test result is unsatisfactory, the Employer has the right to terminate this contract before the expiration of the test period by notifying the Chief Accountant in writing no later than three days in advance, indicating the reasons that served as the basis for recognizing it as having failed the test. The Employer's decision The Chief Accountant has the right to appeal in court.

If the test result is unsatisfactory, this agreement is terminated without taking into account the opinion of the relevant trade union body and without payment of severance pay.

If the probation period has expired and the Chief Accountant continues to work, then he is considered to have passed the test, and subsequent termination of this agreement is allowed only on a general basis.

1.11. The terms of this agreement can be changed only by agreement of the parties and in writing.

BASIC FUNCTIONS, POWERS AND RESPONSIBILITIES OF THE CHIEF ACCOUNTANT

2.1. The Chief Accountant is responsible for the formation of accounting policies, maintenance of accounting records, and timely submission of complete and reliable financial statements.

2.2. The chief accountant ensures compliance of ongoing business operations with Russian legislation, control over the movement of property and fulfillment of obligations.

The chief accountant independently resolves issues related to the implementation of his functions and powers, which are within his competence by this agreement, legislative acts of Russia, the Personnel Regulations, job descriptions, decisions of the general meeting of shareholders and the board of directors (supervisory board).

2.3. The chief accountant heads the organization's accounting department. All requirements and instructions of the Chief Accountant are mandatory for accounting employees.

The requirements of the Chief Accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization.

2.4. The chief accountant is obliged to ensure:

– accurate accounting of the results of the financial and economic activities of the organization in accordance with Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and other rules established by regulations and internal documents;

– complete accounting of incoming funds, securities, inventory and fixed assets, as well as timely reflection in accounting and reporting of transactions related to their movement;

– reliable accounting of the execution of cost estimates, sales of services, drawing up economically sound reports on the results of the turnover of financial resources;

– correct calculation and timely transfer of taxes, fees and other payments to the state budget, contributions to state extra-budgetary funds, funds for financing capital investments, repayment of debts to banks and other creditors on loans on time, transfer of funds to special financial funds of the organization;

– checking the organization of accounting and reporting in departments and sectors, timely briefing of subordinate employees on issues of accounting, control, reporting and financial and economic analysis;

– control over the preparation of reliable accounting reports based on primary documents and accounting records, ensuring timely submission of reports within the established deadlines to government agencies;

– safety of accounting documents, execution and transfer of them in the prescribed manner to the archive.

The Chief Accountant also performs his official duties in the areas established by law, the company's charter, the Personnel Regulations, orders and instructions of the manager. The specific job responsibilities of the Chief Accountant are determined in accordance with the rules established by his job description.

2.5. The chief accountant, together with the heads of the relevant departments of the organization, is obliged to exercise control over:

– compliance with established rules for processing transactions with securities;

– for the correct expenditure of funds for salaries, compliance with staffing, financial and cash discipline;

– for compliance with the established rules for conducting an inventory of funds, securities, inventory, fixed assets, settlement and payment obligations;

– for the collection of receivables and repayment of accounts payable in a timely manner, compliance with payment discipline;

– the legality of writing off shortages, receivables and other losses from the balance sheet.

2.6. The chief accountant, together with the head of the organization, signs documents that serve as the basis for the acceptance and issuance of inventory and cash, as well as settlement, credit, financial documents and business agreements. Without the signature of the Chief Accountant, these documents are considered invalid and will not be accepted for execution.

2.7. The Chief Accountant cannot be assigned responsibilities related to direct financial responsibility for funds and material assets.

2.8. The chief accountant does not have the right to accept for execution and draw up documents on transactions that contradict the law, the charter of the company and the established procedure for the acceptance, storage and expenditure of funds, inventory and other valuables, or other documents that violate financial or contractual discipline.

If the head of the organization receives an instruction to perform such an action, the Chief Accountant, without carrying it out, in writing draws the attention of the head to the illegality of the order given by him. Upon receipt of a repeated written instruction from the manager, the Chief Accountant executes it, immediately informing the collegial executive body of the company and the board of directors (supervisory board) about this. In this case, full responsibility for the illegality of the transaction lies with the head of the organization, who is obliged to immediately report his decision in writing to the next general meeting of shareholders, and in the intervals between meetings - to the board of directors (supervisory board) of the company.

2.9. Disagreements between the Chief Accountant and the head of the organization are resolved in the manner established by law, the company's charter and the Personnel Regulations.

2.10. The Chief Accountant, when exercising his rights and performing his duties, must act in the interests of the Employer, exercise his rights and fulfill his duties in relation to the Employer in good faith and reasonably.

2.11. The Chief Accountant is responsible for disciplinary offenses in accordance with the labor legislation of Russia.

2.12. The chief accountant bears disciplinary and other liability established by law in the following cases:

a) incorrect accounting, which resulted in neglect of accounting and distortions in reporting;

b) acceptance for execution and execution of documents on transactions that contradict the law or the procedure for acceptance, posting, storage and expenditure of funds, inventory and other valuables established by other regulations;

c) failure to ensure control over the timely and correct reconciliation of transactions on current and other bank accounts, settlements with debtors and creditors;

d) violation of the procedure for writing off shortages, receivables and other losses from the balance sheet;

e) lack of control over the proper organization of accounting, untimely inspections and documentary audits;

f) preparation of unreliable financial statements due to the fault of the accounting department;

g) other violations provided for by the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” and other regulations governing the organization of accounting.

Violations that resulted in the application of financial sanctions to the Employer by the tax authorities also entail property liability of the Chief Accountant in accordance with the law, decisions of the general meeting of shareholders and executive bodies of the company.

2.13. The chief accountant bears, along with the head of the organization, responsibility for:

a) violation of regulations governing financial and economic activities;

b) violation of deadlines for submitting accounting reports and balances to company participants and government bodies.

2.14. Disciplinary sanctions on the Chief Accountant are imposed by the head of the organization independently or by decision of the general meeting of shareholders or the board of directors (supervisory board) of the company.

RIGHTS AND OBLIGATIONS OF THE PARTIES TO THIS AGREEMENT

3.1. The chief accountant has the right:

– to amend and terminate this agreement in the manner and under the conditions established by the Labor Code of the Russian Federation and other federal laws;

– providing him with work stipulated by this agreement;

– a workplace that meets the conditions provided for by state standards of organization and labor safety and the collective agreement;

– timely and full payment of wages in accordance with their qualifications, complexity of work, quantity and quality of work performed;

- rest;

– complete reliable information about working conditions and labor protection requirements in the workplace;

– professional training, retraining and advanced training in the manner established by the Labor Code of the Russian Federation and other federal laws;

– protection of one’s labor rights, freedoms and legitimate interests by all means not prohibited by law;

– resolution of labor disputes in the manner established by the Labor Code of the Russian Federation and other federal laws;

– compensation for damage caused to the Chief Accountant in connection with the performance of his job duties, and compensation for moral damage in the manner established by the Labor Code of the Russian Federation and other federal laws;

– compulsory social insurance in cases provided for by federal laws.

– personally perform the labor function specified in this agreement;

3.2. The chief accountant is obliged to:

– conscientiously fulfill his labor duties assigned to him by this agreement;

– comply with the organization’s labor regulations;

– maintain labor discipline;

– comply with labor protection and occupational safety requirements;

– treat the Employer’s property with care, including the office equipment and equipment in his use, ensure the safety of the documentation entrusted to him, as well as the property of other employees;

– not to disclose information that has become known to him due to the nature of his activity and relates to a secret protected by law (state, official, commercial and other);

– immediately inform the Employer, represented by the head of the organization, about the occurrence of a situation that poses a threat to the life and health of people, the safety of the Employer’s property.

The Chief Accountant is also obliged not to give interviews, conduct meetings and negotiations related to the activities of the Employer, without the prior permission of management; by order of the Employer, go on business trips in Russia and abroad.

3.3. The list of other labor rights and responsibilities of the Chief Accountant is determined by the Labor Code of the Russian Federation, other federal laws, as well as the Personnel Regulations, job descriptions, and local regulations that do not contradict Russian labor legislation.

3.4. The employer has the right:

– change and terminate this agreement in the manner and under the conditions established by the Labor Code of the Russian Federation, other federal laws and this agreement;

– encourage the Chief Accountant for conscientious, effective work;

– require the Chief Accountant to fulfill his job duties and take care of the property of the Employer and other employees, and comply with the organization’s labor regulations;

– bring the Chief Accountant to disciplinary and financial liability in the manner established by the Labor Code of the Russian Federation and other federal laws;

– adopt local regulations;

– create associations of employers for the purpose of representing and protecting their interests and join them.

3.5. The employer is obliged:

– comply with laws and other regulations, local regulations, terms of the collective agreement, agreements and this agreement;

– provide the Chief Accountant with the work stipulated by this agreement;

– ensure labor safety and conditions that meet occupational safety and health requirements;

– provide the Chief Accountant with premises, equipment, office equipment, means of transport and communication, documentation and other information, as well as other means necessary for the performance of his job duties;

– pay in full the salary due to the Chief Accountant within the terms established by the Labor Code of the Russian Federation, the collective agreement, the Labor Regulations of the organization, this agreement;

– promptly comply with the instructions of state supervisory and control bodies, pay fines imposed for violations of laws and other regulations containing labor law standards;

– provide for the daily needs of the Chief Accountant related to the performance of his job duties;

– carry out compulsory social insurance of the Chief Accountant in the manner established by federal laws;

– to compensate for damage caused to the Chief Accountant in connection with the performance of his job duties, as well as to compensate for moral damage in the manner and under the conditions established by the Labor Code of the Russian Federation, federal laws and other legal acts;

– fulfill other duties provided for by the Labor Code of the Russian Federation, federal laws and other regulations containing labor law standards, collective agreements, agreements and this agreement.

3.6. The rights and obligations of the Chief Accountant and the Employer in the field of labor protection are determined by the rules of Section X of the Labor Code of the Russian Federation.

CONDITIONS OF PAYMENT

4.1. The employer undertakes to promptly and in full pay the Chief Accountant a salary in the amount of 70,000 rubles. monthly.

Due to the increase in consumer prices for goods and services, the Employer carries out wage indexation in the following order: established by the collective agreement.

4.2. By decision of the Employer, the Chief Accountant is established:

– personal bonus to official salary in the amount of 6,000 rubles monthly;

– bonus in the amount of 20,000 rubles. monthly;

– remuneration based on the results of work for the year in the amount of 80,000 rubles.

4.3. The decision (know-how, concept, rationalization proposal, etc.) of the Chief Accountant, the implementation of which allowed:

a) increase the profitability of the organization by at least 10% (based on the results of the six months),

b) or reduce the organization’s financial expenses by at least 10% with a non-decreasing income (based on the results of the six months),

c) or obtain another economic effect in the form of an increase in sales volume, is the basis for paying the Chief Accountant a one-time remuneration in the amount of 100,000 rubles.

The Employer's use of the Chief Accountant's know-how, concept, and rationalization proposal and the payment of remuneration to him in accordance with this agreement do not deprive the Chief Accountant of the opportunity to fully exercise his rights provided for by copyright law, if said legislation is applicable to a specific case.

4.4. Salaries, including bonuses, allowances and other compensation and incentive payments, are paid at the location of Alpha LLC no later than the 20th day of each month following the one in which they were accrued, by transfer to a bank account.

4.5. Salaries are paid in cash in Russian currency.

4.6. Deductions from wages are made only in cases provided for by the Labor Code of the Russian Federation and other federal laws.

WORK AND REST MODE

5.1. The chief accountant is assigned the following working week: five days with two days off.

5.2. Days off: Sunday, Monday.

5.3. The duration of daily work is 8 hours.

Start time is 9:00 am.

Closing time is 18:00.

Work breaks are 13:00–14:00...

5.4. Work on weekends and non-working holidays is carried out in compliance with the requirements of Russian labor legislation with a payment of 10,000 rubles. in a day.

5.5. The chief accountant is granted annual basic paid leave with preservation of his place of work (position) and average earnings of 28 calendar days.

5.6. The Chief Accountant is provided, by decision of the Employer, with an additional annual paid leave of 10 calendar days for an irregular working day.

5.7. Annual paid leave is granted at any time during the working year by agreement of the parties.

5.8. Annual basic paid leave for the first year of work is granted, as a rule, no earlier than six months from the date of conclusion of this agreement.

By agreement of the parties, such leave may be granted to the Chief Accountant before the expiration of the specified period.

5.9. With the consent of the Employer, the Chief Accountant, upon his written application, may be granted leave without pay, if this does not affect the normal work of the organization’s accounting department.

The duration of leave without pay is determined by agreement of the parties to this agreement.

SOCIAL INSURANCE

6.1. The chief accountant is subject to compulsory social insurance in the manner and under the conditions established by law.

6.2. The chief accountant is subject to the following types of social insurance: medical, pension, in case of temporary disability and in connection with maternity, against industrial accidents and occupational diseases.

GUARANTEES AND COMPENSATIONS

7.1. The chief accountant is provided with all guarantees and compensation established for other employees of the organization by the Labor Code of the Russian Federation and other federal laws, the company's charter, the Personnel Regulations, decisions of the general meeting of shareholders, the board of directors (supervisory board) and the executive bodies of the company.

7.2. In the event of termination of the employment contract with the Chief Accountant due to a change in the owner of the organization, the new owner is obliged to pay him compensation in the amount of not less than three average monthly earnings of the Chief Accountant.

7.3. To support the activities of the Chief Accountant, the Employer provides him with a work office, telephone, computer, car, safe, fax, and scanner for the period of validity of this agreement.

7.4. Damage caused to the Chief Accountant by injury or other damage to health associated with the performance of his work duties is subject to compensation in accordance with labor legislation.

VALIDITY AND GROUNDS FOR TERMINATION OF THE EMPLOYMENT CONTRACT

8.1. This agreement was concluded for an indefinite period on April 20, 2014.

8.2. This agreement comes into force on the day it is signed by the parties.

The chief accountant is obliged to begin performing his job duties from the date established in clause 1.4 of the agreement.

8.3. The contract may be terminated in the manner and on the grounds provided for by the labor legislation of Russia.

8.4. The contract is terminated upon expiration of its validity period, of which the Chief Accountant must be notified in writing at least three days before dismissal.

8.5. Upon termination of this agreement, the Chief Accountant shall hand over the files to the newly appointed chief accountant or another employee appointed by the relevant order, based on the results of which an act on the transfer and acceptance of accounting documentation is drawn up.

FINAL PROVISIONS

9.1. The financial liability of the Chief Accountant and the Employer is applied according to the rules of Section XI of the Labor Code of the Russian Federation.

9.2. If an individual labor dispute arises between the parties, it is subject to settlement through direct negotiations between the Chief Accountant and the Employer.

If a dispute that arises between the parties is not resolved through negotiations, then it is resolved in the manner established by the articles of Chapter 60, Section XIII of the Labor Code of the Russian Federation.

9.3. The relations of the parties not regulated by this agreement are subject to the norms of labor law established by the Labor Code of the Russian Federation, other federal laws and other legal acts.

9.4. This agreement is drawn up in two copies: one copy is kept in the Employer’s files, the other is kept by the Chief Accountant. Each party has the right, in accordance with the established procedure, to make the number of copies of this agreement required by it.

Director of Angara LLC

A.V. Lopyreva

____________________M.P.

Chief accountant A.S. Gopnik

______________________

Employment contract with the chief accountant. Sample 2021 – MosTSZH

Accounting in housing and communal servicesHousing and communal services personnel Roman Georgiev

On
Apr 23, 2021
An employment contract with the chief accountant is concluded according to the general rules of labor legislation.

At the same time, the contract must take into account the specifics of accounting activities and the legal status of such an employee: the ability to make decisions that affect the company’s activities, increased responsibility.

Samples of an employment contract with the chief accountant are at the end of the article!

Basic terms of the employment contract with the chief accountant

1) The agreement with the accountant must indicate the date and place of its conclusion. In the preamble , indicate who the parties to the employment contract are. Please specify:

name of the organization, its representative and details of the document on the basis of which the specified representative is authorized to sign employment contracts;
last name, first name, patronymic of the citizen.

2) In the “General Provisions” section, enter the conditions necessary for concluding an employment contract with an accountant:

place of work and working conditions according to the special assessment;
labor function (position);
start date of work and contract term;
conditions of employment (test period).

Indicate the position in the employment contract in the same way as in the staffing table. You cannot hire an employee for a position that is not provided for in the staffing table.

3) Deadlines. If the chief accountant’s employment contract does not indicate when to begin performing duties, the employee is obliged to appear the next day after signing the document.

An agreement with the chief accountant may be fixed-term (paragraph 8, part 2, article 59 of the Labor Code of the Russian Federation). The probationary period is up to six months (Article 70 of the Labor Code of the Russian Federation). See the table for cases when you can conclude a fixed-term employment contract.

4) As the employee’s place of work, indicate the name of the employer - organization or structural unit of the enterprise and its location. Indicate the working conditions at the workplace in accordance with the results of the assessment of working conditions (Article 57 of the Labor Code of the Russian Federation). Ivan Shklovets, deputy head of Rostrud, told how to conduct a special assessment of working conditions.

5) In the “Employee Rights and Responsibilities” section, indicate:

rights and obligations that are provided for by law and are mandatory for all employees. You can take the professional standard “Accountant” as a basis;
rights and responsibilities provided in the organization for a specific position.