Almost every working person sooner or later faces dismissal. It can be either on their own, or on the initiative of the employer. In case of violation of the established schedule of the enterprise, the employer terminates the employment relationship "under the article". In any case, this process has many features. The procedure is much more complicated if the management team wants to quit on their own. For example, the chief accountant. In this situation, the boss may have certain problems. How to properly dismiss the chief accountant of their own free will? Is working out in this case necessary or not? What should be given to such an employee upon termination of employment? What features do employers need to remember? All this and more will be described below! With proper preparation, you can remove the chief accountant from work duties on his own initiative without any problems.
Labor Relations
The first thing you should pay attention to is the characteristics of the employment relationship. In the Labor Code of the Russian Federation, certain nuances are provided for the management team (chief accountants also belong to them).
Namely:
- You can conclude fixed-term employment contracts with chief accountants;
- the probationary period of an employee is increased to six months;
- when changing the owner of the enterprise, the chief accountant can be fired (regardless of his length of service and good faith);
- decisions taken without reason under article 81 of the Labor Code of the Russian Federation are a reason for dismissing an employee.
Nevertheless, there are no other features in the labor legislation regarding chief accountants. Therefore, termination of relations with the employer is often complicated. What should be remembered by both the employee and the head of the enterprise?
Source of all problems
Features of the dismissal of the chief accountant of their own free will include the transfer of the affairs of this employee. It is because of this that the removal of a subordinate from official duties causes certain difficulties.
The thing is that the chief accountant is the second person in the company after the head. He has access to finance, cash registers and important documents.
Upon dismissal, such an employee must transfer his affairs to either the boss or the person who was hired to replace the departing one. The employer is required to conduct a full audit of accounting, its correctness.
In some situations, the dismissal of the chief accountant at his own request leaves an imprint on the activities of the company due to a complete inventory and inventory of the company's material assets.
Ambiguity in referral
From the foregoing, it follows that the main difficulties arise due to the need to transfer the accountant to a new employee or the head of the enterprise.
Despite the special situation of the employees being studied, the Labor Code does not have any instructions on the timing and order of transfer of cases. Are there really no rules to follow?
There is. Typically, the procedure for the transfer of cases of the chief accountant should be prescribed in the employment contract or in an additional agreement. Or the boss draws up a special order in which the mentioned problem is fully disclosed.
The document must contain the following standards:
- the grounds on which there is a need to transfer cases;
- timing of the organization of the process and the preparation of the relevant act;
- data of the chief accountant;
- information about the person taking the case;
- the full composition of the commission conducting the audit.
In the transfer acts upon the dismissal of the chief accountant, the state of the accounting documentation is indicated. As a rule, such documentation is written in free form, but is mandatory signed by the participants in the process. At the end is stamped enterprise.
About Verification
Now a little about how the audit of enterprise accounting is carried out. The transfer of cases upon dismissal of the chief accountant (a sample of actions will be presented below) is a very difficult process. Its features are prescribed in a separate document, since the legislative procedure has not been established.
As a rule, checking accounting requires the study of:
- box office;
- accounting for money;
- settlements with counterparties;
- fixed assets accounting;
- Settlements with budgets of different levels (tax, obligatory payments, fees);
- material accounting of enterprise values;
- all accounting documents for the last 5 years.
With all this, the company must preserve primary documents, accounting registers, accounting documents. How much to keep such documentation? Not more than 5 years.
Uniform rules
Are you planning to dismiss the chief accountant of your own free will? Is working out in this case necessary or not? Is it possible not to work out if it is necessary by law to do this?
It is important to understand that the chief accountant is as subordinate as everyone else. Therefore, he, as a rule, is dismissed according to the general rules of termination of labor relations at the initiative of the employee. The only difference is that in this case it is necessary to organize a capital audit of the company and transfer accounting files.
Labor law
The procedure for dismissing the chief accountant of his own free will, if you do not take into account the verification and transfer of cases, proceeds without features and complications. The main norms of this process are spelled out in article 80 of the Labor Code.
What do they say? A citizen who has decided to refuse employment must inform his employer in writing. Draw up a letter of resignation at will and give it to the boss.
Art. 80 of the Labor Code of the Russian Federation also indicates that it is necessary to speak about termination of labor relations in advance. Namely, 14 days before leaving the previous place of work. After this follows the so-called mining. After 2 weeks, the employer terminates the employment relationship with the employee by issuing an appropriate order. He also makes settlements with a former subordinate. Are there any features for chief accountants?
The answer is not so difficult! It is good enough to study the current labor legislation of the Russian Federation.
In Art. 80 of the Labor Code of the Russian Federation indicates that the termination of the current contract earlier than 2 weeks after the corresponding notice is possible with a personal agreement between the employee and subordinate. As a rule, such decisions are made extremely rarely.
Any employee during the entire working hours can at any time pick up his letter of resignation. The employer is not entitled to hinder this event. Also, he cannot obstruct the dismissal of an employee. All actions are performed of free will.
Working out - a necessity or a desire?
Coming of the dismissal of the chief accountant of his own free will? Is working out in this situation necessary or not? And if there is one, how long will it take to wait for the termination of employment with the employer?
Based on the foregoing, we can conclude that for the chief accountant there is a mandatory training. It lasts 14 days. The countdown starts from the moment you submit your application for dismissal.
Is it possible to refuse working out? Ideally, no. Only if you can agree with the employer. In fact, ordinary employees, but not chief accountants, can count on such favors. So, before leaving, you will have to work 2 weeks extra.
Circulation period
Many are interested in when exactly the chief accountant can terminate the employment contract on his own initiative. Are there any restrictions on this?
Not really. The term for the dismissal of the chief accountant of his own will is ideally 14 days. During this time, the following occurs:
- submission by the employee of the relevant application;
- organization of accounting verification;
- employee training;
- execution of the order of dismissal;
- calculation with a subordinate;
- transfer of accounting files;
- issue to the employee of the documents laid to him.
You should pay attention to the fact that the period of appeal with the application for termination of relations with the boss is not established. An employee (even belonging to the management team) has the right to submit this request at any time after employment. Namely:
- during the trial period;
- when on maternity leave;
- on holiday;
- on sick leave;
- on any day of stay in the company.
As already mentioned, the employer has no right to interfere with leaving work. All he can do is find a new chief accountant in the allotted 2 weeks. Otherwise, things will be transferred to the head of the company, which is not very convenient.
The order of dismissal
The sample order on the transfer of cases upon dismissal of the chief accountant was presented to attention earlier. This document spells out all the features of the implementation of the task. An audit of the enterprise’s accounting is carried out, after which a corresponding act is signed on the transfer of cases to a new employee. Nothing difficult or special.
And how exactly is the dismissal of the chief accountant of their own free will? Workout in this case, as we found out, is needed.
In such circumstances, you must follow the instructions:
- The employee draws up a letter of resignation and submits it to the employer. It is advisable to indicate the exact date of termination of relations with the boss.
- The employer registers the application in a special journal of incoming correspondence.
- The employee fulfills the statutory 2 weeks. This time will be paid at the usual rate.
- The head issues a decree on the organization of the audit and the transfer of cases to a new employee.
- A full check of the financial condition of the company. This includes inventories of liabilities and assets, as well as tax records.
- According to the rules established by the organization, current affairs are transferred to an authorized person (manager or new employee).
- The head of the company issues an order to dismiss the chief accountant. The reason for the termination of relations is Article 77 of the Labor Code of the Russian Federation.
- The order is being registered. He (his copy) is filed to the personal file of the chief accountant.
- The employee studies the order and signs it. This is how the document is registered.
- The inspector of the department prepares a pay sheet for the chief accountant. It must prescribe unused vacation days. They will affect the calculation with the employee.
- The employee applies with a checklist to the accounting department. There he receives the money put to him (about them later).
- The bosses issue a number of documents to the employee (work book, income statement, other papers from the personal file that are needed by the subordinate). After receiving them, the former chief accountant signs in a special journal.
The personal file of the employee is filed and sent to the archive. There it will be stored for some time.
About calculation
The application for the dismissal of the chief accountant filed? Then the employee will not be amiss to find out what payments he is entitled to when terminating relations with the employer.
What can the chief accountant claim? This employee is no different in terms of payments from other employees. This means that upon dismissal, they must pay:
- severance pay;
- cash for hours worked;
- money for unused vacation.
The employee receives this money based on the issued pay slip. Without calculation, the dismissal procedure will be considered violated. This means that a citizen can either demand money from the employer, or be reinstated, or complain to the labor inspectorate for protection.
Responsibility
What responsibility will the chief accountant after dismissal bear before his boss? None. After the termination of relations and the organization of the audit of the company's accounting, the employee will not have business with the former boss.
Nevertheless, the responsibility of the chief accountant is still there. Such an employee, while performing his duties, bears full responsibility for his actions - administrative and even criminal.
The chief accountant is obliged to compensate material damage caused to the company. For example, at the expense of personal funds or by withholding from the dismissed money put to him on the settlement sheet.
For example, if an organization due to the fault of the chief accountant did not pay taxes in time, the employee will have to pay both tax, and a fine, and penalties.
What about lost profits? Current Russian legislation does not provide for any deductions from chief accountants for lost profits.
How not to work out
Now it’s clear how the dismissal of the chief accountant on their own. Testing, as already mentioned, in this situation is provided for by the legislation of the Russian Federation. But sometimes it can be avoided.
How exactly? For this, standard secrets are used. Namely:
- an agreement with the employer (it is almost impossible to reach it, but it's worth a try);
- dismissal due to incapacity for work (termination of the contract is made on the day specified in the application);
- care leave with the subsequent submission of a letter of resignation;
- vacation (at his own expense including), accompanied by a notice of termination of the relationship.
There are no more tips and tricks on how to legally not work out 2 weeks. It is clear how the dismissal of the chief accountant takes shape according to TC. This process with the right actions does not cause trouble.