Dismissal of the chief accountant at his own request is a work-off. Should the chief accountant work before resigning at his own request?

Often its importance for the enterprise is so great that the figure of the chief accountant is rightfully placed on a par with the manager. It is not surprising that the decision to dismiss the chief accountant at his own request will not leave the team and its head indifferent. At the same time, the Labor Code of the Russian Federation does not distinguish the chief accountant from the general mass of other employees and does not contain special articles on the topic of his dismissal on personal initiative. So, having written a statement, the chief accountant will leave his workplace within 14 days, and no one can legally prevent him from doing this (Article 80 of the Labor Code of the Russian Federation).

Not a single article of the Labor Code of the Russian Federation contains additional conditions or specifics for the dismissal of the chief accountant of an enterprise on personal initiative. The warning period and procedures do not depend on the organizational and legal form of the enterprise or its form of ownership.

Procedure for transferring cases

A written statement begins the difficult and thorny path of transferring business from the outgoing employee to the new one. Since the law does not contain clear requirements regarding the mandatory nature and form of the act of acceptance and transfer of cases, it can be approved and the details of the process can be specified in the order of the head (Article 8 of the Labor Code of the Russian Federation):

Full names and positions of the participants in the transfer (a new chief accountant, deputy, any other employee, or the head of the enterprise himself can be appointed as a successor).
Timing of the procedure and completion.
Date of division of responsibility (the last period is determined, which must be completely closed by the old chief accountant, including the last reporting period and its list).
Range of questions for verification (balance sheet, balances on accounting accounts, statements of synthetic and analytical accounting, breakdown of receivables and payables, etc.)
List of property, documents and other valuables that are subject to responsible storage by the new head of the accounting department (originals of title documents, carriers of information about electronic signatures, seals and stamps, keys to safes and their contents).
Data of officials entitled to be present at the transfer.
Form of the final document.

Even if a new chief accountant has already been found and is ready to start work, this will not be enough to sign the document acceptance certificate. The fact is that signing such a document means accepting all papers and valuables for storage and use, and only an employee of the enterprise can do this. This means that on the date of signing the act, an employment contract must be drawn up with the person. Since two chief accountants at one enterprise are nonsense, it is better to accept a candidate for the position of chief accountant as his deputy or one of his deputies. And then transfer him to the already vacated post.

If there is no desire to produce personnel orders, then the transfer act can be signed by the manager himself. Moreover, paragraph 1 of Art. 7 402-FZ directly obliges him to organize the safety of documentation in the company. Please remember that in this case you will need to go through the transfer procedure again. Now the act will be signed between the manager and the new chief accountant who has taken office. Otherwise, it will not be possible to hold him responsible for documents and valuables.

What should be transferred?

Documenting the process of transferring cases when the chief accountant resigns at his own request is interesting for all parties in as much detail as possible. Both the incoming and outgoing specialist will be able to protect themselves from the boss and inspectors with a detailed list of documents and information listed in the act. Therefore, when the question arises about what should be included in the final document, you need to use a simple rule: if there is an accounting entry, there must be a primary document. In other words, if at one time the chief accountant entered a figure into the accounting registers or used it to prepare reports, then he must present the new employee taking office with the paper from which it was taken.

Those who have experience working as an accountant or auditor understand perfectly well how much primary documentation and documentation compiled on its basis can accumulate in an enterprise even over a short period of work. It’s good if the enterprise has already undergone a documentary audit relatively recently, then documents only for the subsequent period after the audit are subject to transfer. You can simply read the report following the inspection to make sure that the predecessor has complied with all the requirements set out in it and paid all penalties.

Main list

Regardless of the specifics of the enterprise’s activities, there is a constant list of transferred documents and valuables that the chief accountant must hand over upon dismissal:

cash documents and reports;
bank statements;
accounting registers and turnover accounting statements;
receipt and expenditure documents for inventory items;
certificates of work performed and services received;
inventory cards for accounting, depreciation and movement of fixed assets, inventory sheets and inventories of the latest inventory;
acts of write-off of valuables, replenishment or reconstruction of fixed assets;
advance reports and supporting documents;
documents on targeted or government financing, if such transactions took place in the company;
loan agreements and annexes thereto;
statements of accrual and payments to employees;
estimates, calculations and technological maps.

The transfer act must also record the balances of the accounting accounts as of the date of division of responsibility specified in the order:

the balance of funds in the cash register and on current accounts of the enterprise, and it is advisable to immediately carry out a sudden inventory of them;
decipher accounts receivable and payable in the context of counterparties (consumers of the enterprise’s products and suppliers of goods and services);
balances or overexpenditures on accountable amounts in the context of financially responsible persons;

When drawing up the act, it would be useful to include information that the new chief accountant is familiar with the order on accounting policies, the job description of the chief accountant, the regulations on bonuses and incentives for employees, the collective agreement and the charter of the enterprise. Also, all items and intangible assets stored by the previous chief accountant are transferred against signature.

Sample order for acceptance and transfer of the chief accountant's file:

Act on the acceptance and transfer of cases by the head office:

Sample entry in a work book:

Deadlines

If the company from which the chief accountant is leaving is quite young and its period of activity does not exceed a couple of years, then you need to transfer documents for the entire period of work. If the life of the company is much longer, then the parties to the transfer need to decide on the depth of verification and inventory of the archive:

Date of last check	Document transfer period	Base
Less than three years ago	The original audit report and all documents for the subsequent period are transferred	Art. 113 Tax Code of the Russian Federation
Three to five years ago	For the entire period from the date of the last inspection	Art. 23, pp. 8 clause 1 of the Tax Code of the Russian Federation
More than five years ago or never	For the last five complete annual reporting periods	Art. 29 402-FZ
Regardless of the timing of the inspection	Long-term storage documents (from 10 years), such as personal files of employees and salary slips, are submitted for the entire period of operation of the enterprise	Order of the Ministry of Culture of Russia No. 558

It is unlikely that absolutely all the primary documents of the enterprise are in the custody of the chief accountant, but knowing their storage periods will be useful for conducting an inventory in departments and areas in the accounting department. The new specialist only needs to submit those papers that were in the personal charge of the old chief accountant.

The responsibility of the resigning chief accountant to transfer affairs applies only to those documents that are under his direct control or provided to him under a custody agreement.

What to do if a shortage is identified during transfer?

One of the most important sections of the act of transferring cases is the reflection of shortages and errors in documents. After all, it is often during the submission of documents that the absence of the primary form or gaps in its completion are discovered. This may be a reason for the new accountant not to sign the document. It is clear that correction or restoration is the responsibility of the former specialist, but he may not have time to do this before the date of dismissal or even refuse to do it. Then you need to place data on defects and violations in accounting, as well as storage of documentation, in a separate section or find another way to notify management. The decision about who will fix errors and how they will be paid for this falls within the competence of management.

If the cases are not transferred according to the act, whoever discovers shortcomings in the maintenance of documentation or the safety of the primary accountant, the responsibility will fall on the resigned chief accountant.

What if there is no one to delegate matters to?

If the chief accountant’s own desire has become an unpleasant surprise for the employer, difficulties may arise with the search for a new specialist and the smooth transfer of affairs. The boss will simply sabotage the process by not appointing a successor and not signing the act himself. And although his actions can be indirectly regarded as an attempt to detain a specialist, it will be problematic to prove this in the same court. After all, the Labor Code does not say a word about how exactly this process should be organized; the enterprise is given complete freedom in this matter (Article 8 of the Labor Code of the Russian Federation).

You can partially try to protect yourself with the help of your subordinates, because the position of chief accountant, most often, implies the presence of several more accountants in the company. Each of them is responsible for their own area of work, and, if these employees are loyal, you can try to sign with each of them your own copy of the act on the integrity of documents for the current and previous periods.

If the enterprise is large enough and has an archival service in its structure, then it is best to hand over the papers to the archivist. In any case, it is better to spend the two-week warning period for the chief accountant to check and put all the files in order, even if there is no one to hand them over to.

Unlike the retiring manager, it will be difficult for the chief accountant to transfer the archive for storage to a third-party organization or take the documents with him for self-storage.

Intentional harm and liability

Intentional sabotage in the form of destruction of any papers on the part of management is unlikely, because responsibility for the accurate reflection of accounting information and administrative liability for its violation extends to the director to the same extent. The norms of the Tax Code of the Russian Federation speak about the responsibility of the taxpayer (you need to understand - enterprises), and the Code of Administrative Offenses of the Russian Federation - about the responsibility of officials (that is, both the manager and the chief accountant). So in this sense, the director and chief accountant are “in the same team” and the management will not harm the departed specialist in this way.

What will you have to answer for after leaving?

As in the case of the former manager, the dismissal of the chief accountant will not be a reason to forget about everything and erase the period of work in the company from life. At least for the next few years. Here is a non-exhaustive list of the most common reasons:

Regulatory document	Article	Type of violation	Statute of limitations
Tax Code of the Russian Federation	Art. 120	Gross violations in accounting, including those resulting in understatement of taxes (lack of primary documents or intentional distortions in statements and reports)	3 years from the end of the reporting period (Article 113 of the Tax Code of the Russian Federation)
Tax Code of the Russian Federation	Art. 122	Late payment of taxes
Code of Administrative Offenses of the Russian Federation	Chapter 15	Fines in connection with violation of deadlines for registration, filing reports, distortions in accounting, misuse of funds, etc. This article implies personal liability of company officials.	1 year from the date of discovery (Article 4.5 of the Code of Administrative Offenses of the Russian Federation)
Criminal Code of the Russian Federation	Art. 198,	Evasion of timely payment of taxes	Minor violations - 24 months from the date of establishment of the crime, moderate violations - 6 years, serious violations - 10 years (Article 78 of the Criminal Code of the Russian Federation)
	Art. 165	Damage resulting from breach of trust
	Art. 201	Abuse of official position
	Art. 293	Negligent attitude towards work
	Art. 327	Forgery of documents
Labor Code of the Russian Federation	Art. 238	Material damage due to the direct fault of the chief accountant (charged in the amount of average monthly earnings, unless the employment contract stipulates full financial responsibility, Article 241 of the Labor Code of the Russian Federation)	1 year from the date of discovery of the fact of damage (Article 392 of the Labor Code of the Russian Federation)

Even if facts of violations or economic crimes were discovered at the enterprise after the departure of the chief accountant, he can be held accountable only if there is intent or direct guilt of the dismissed person.

Financial liability to the employer

The opportunity to recover material damage from an employee, provided for in Article 238 of the Labor Code of the Russian Federation, provides only for cases of direct calculable financial harm. The favorite topic of some employers about lost profits is completely excluded from the Labor Code of the Russian Federation.

Since Article 241 of the Labor Code of the Russian Federation limits the amount of liability to the average salary, and the chief accountant is not included in the list of positions with which a separate agreement on full financial liability can be concluded, the obligation to compensate for damage can only be prescribed in an employment contract (Article 243 of the Labor Code). But even then, the employee retains the right to refuse to deduct material damage from his salary. In such circumstances, the employer will be forced to prove the need for compensation and the amount of damage in court (Article 248 of the Labor Code).

Audit as a way to reconcile the parties

It is unlikely that the chief accountant will suddenly decide to resign of his own free will. The brief and streamlined formulation often hides the idea of changing jobs that has been mulled over for weeks or months, as well as accumulated mutual dissatisfaction with management. In this case, it may be acceptable for both parties to conduct an audit of the enterprise’s activities over the past few years.

Firstly, auditors will perform a complete review of all documentation instead of a selective one, which is practiced during the standard transfer of cases between accountants. Secondly, if deficiencies are detected, the company will be given recommendations on correcting them or restoring missing papers. Thirdly, under an agreement with the audit company, responsibility for all detected violations of tax or other legislation during the audited period will be assigned to the involved auditors.

Financial outcome of dismissal (compensation)

Since the Labor Code does not distinguish chief accountants from other employees, they also do not provide for special compensation payments for voluntary dismissal. On the day of dismissal, the chief accountant will receive a salary for the partial month worked, arrears in payments or accountable amounts, if any, and compensation for unused vacation days (Article 140 of the Labor Code).

Additional financial compensation may be specified in a collective agreement or an employment contract concluded with a specialist on an individual basis. The dismissal of the chief accountant is a significant event in the enterprise. Proper organization and consistent work on the transfer of affairs will provide the company with calm work in the future, and the dismissed employee will only have good memories of his previous place of work.

Lawyer at the Legal Defense Board. Specializes in handling cases related to labor disputes. Defense in court, preparation of claims and other regulatory documents to regulatory authorities.

What are the rules for dismissing the chief accountant at his own request, if the chief accountant is a pensioner? Upon reaching retirement age, he continued to work.

As a general rule, any employee has the right to terminate an employment contract by notifying the employer two weeks in advance (Article 80 of the Labor Code of the Russian Federation). There are no exceptions in relation to the chief accountant. Thus, the employer does not have the right to detain the chief accountant longer than the established period.

Moreover, if a working pensioner quits due to retirement, then he can quit on the day specified in the application, without working for two weeks.

When terminating an employment contract with the chief accountant in connection with retirement, make an entry in the work book: “The employment contract is terminated at the initiative of the employee in connection with retirement, paragraph 3 of part 1 of Article 77 of the Labor Code of the Russian Federation.”

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

Pensioner's right to work (161.54833)

Having reached retirement age, an employee has the right:

apply for a pension and continue working in this organization;
resign at your own request (in connection with retirement) (clause 3, part 1, article 77, part 3, article 80 of the Labor Code of the Russian Federation);
resign at your own request (without specifying a reason) (clause 3, part 1, article 77, part 1, article 80 of the Labor Code of the Russian Federation).

The employee continues to work

If a retired employee has decided to continue working in this organization, then he continues to be subject to all labor rights and obligations provided for by law (Part 2 of Article 9 of the Labor Code of the Russian Federation). Any restriction in his labor rights in connection with reaching retirement age is discrimination (Part 2 of Article 3 of the Labor Code of the Russian Federation). At the same time, an employee who has reached retirement age has the right to count on additional guarantees. For example, an organization is obliged, at the request of a working pensioner, to provide him with leave without pay for up to 14 calendar days a year (Part 2 of Article 128 of the Labor Code of the Russian Federation).

If an employee, having reached retirement age, continues to work in the organization, then no internal personnel documents need to be drawn up in connection with retirement. In this regard, there is no need to make entries related to retirement in the employee’s work book (clause 10 of the Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

An employee resigns due to retirement

If, having reached retirement age, an employee decides to resign, then to do this he must write a letter of resignation addressed to the head of the organization. The application can be submitted in person, sent by registered mail or in another way that allows the organization to determine the fact and date of its receipt (Rostrud letter dated September 5, 2006 No. 1551-6).

Based on the employee’s application, issue a dismissal order using the unified form No. T-8, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, or according to an independently developed form.

The retirement of an employee refers to a situation with which the law binds the provision of certain benefits. Therefore, when making a record of dismissal in the work book, indicate that the employee is resigning precisely in connection with retirement (clause 5.6 of the Instructions, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). For example: “Dismissed at his own request due to retirement, paragraph 3 of part 1 of article 77 of the Labor Code of the Russian Federation.” Such a record will allow the employee to take advantage of the benefits provided for by law. For example, quit without working or not pay personal income tax on the amount of material assistance (in the part not exceeding 4,000 rubles) provided to him by his former employer (part 3 of article 80 of the Labor Code of the Russian Federation, clause 28 of article 217 of the Tax Code of the Russian Federation).

The employee resigns voluntarily

An employee who has reached retirement age has the right to resign of his own free will, without indicating the reason for dismissal in his application (clause 3, part 1, article 77, part 1, article 80 of the Labor Code of the Russian Federation). In this case, termination of the employment contract takes place according to the general rules of dismissal at will: without specifying additional reasons and with working off.

Is it possible to fire a working pensioner at his own request without working for two weeks?

The answer to this question depends on whether the working pensioner’s work book contains a record of dismissal due to retirement or not.

If there is no such record, then a working pensioner may resign due to retirement on the day specified in the application, without working for two weeks (

“I receive a lot of questions from chief accountants, and most often these are questions related, oddly enough, to dismissal,” - this is how Snezhana Valerievna began her seminar. “A leadership position, great responsibility, and access to confidential information do not allow you, dear chief accountants, to part with your employer easily and painlessly. Reporting periods, audits, the obligation to transfer cases - this is the minimum that needs to be taken into account by the chief accountant who has decided to resign.

And there is also a maximum, which is different for each employer. Therefore, today I propose to analyze those non-standard situations that are described in your questions.”

My situation is like this. I submitted my resignation of my own free will. The director said that he would fire me only after I transferred the affairs under the act to the future chief accountant. Such transfer of cases is provided for by the internal labor regulations of our organization. But no one is looking for a new chief accountant. How should I deal with this situation?

Your question is mostly in the sphere of personal rather than legal relationships. Given the fact that they are not looking for a replacement for you, it can be assumed that your decision to quit was not taken seriously.

Or the director assumes that you can wait, so there is no need to quickly find a replacement for you. In both cases, you need to have a serious conversation with the employer again. Make it clear that your decision is serious and thoughtful. And to show that if there continues to be inaction on the part of the organization, then you will not silently watch it. In such situations, some recommend hinting to the manager that the labor inspectorate will be extremely unhappy with the infringement of the employee’s rights to dismissal. But still, I don’t recommend resorting to blackmail and threats. After all, the manager may respond in the opposite way and find an opportunity to fire you due to culpable circumstances. Therefore, it is better to conduct negotiations without unnecessary conflicts.

We are subject to a fine for dismissal during the reporting period.

When getting a job, I was faced with the director’s demand to include a clause in the employment contract stating that I could resign of my own free will only at the end of the reporting period. But during the preparation and submission of reports, you cannot quit. Otherwise - a fine. This is not the first time I have encountered such a practice. And I know from my colleagues that it is widespread. What should I do if I need to resign due to some serious circumstances? Is it worth signing such an employment contract?

Moreover, the employer does not have the right to include in the employment contract with the chief accountant a ban on resigning during certain periods. Fines for this are illegal and are not provided for by the Labor Code of the Russian Federation. Moreover, Article 9 of the Labor Code of the Russian Federation clearly states that employment contracts cannot contain conditions that limit the rights or reduce the level of guarantees of employees compared to those established by labor legislation.

If such conditions are included in the employment contract, they are not subject to application.

Accordingly, if you are offered to sign such an employment contract, you must clearly understand that the penalty clause will never have legal force.

I want to submit my resignation while on vacation

But this is my situation. I decided to quit while on vacation.

And she immediately wrote a letter of resignation of her own free will. Will I have to work two weeks after I return from vacation?

No, they shouldn't. If an employee submits a resignation letter of his own free will, the employer does not have the right to detain him. Even if the application is submitted while the employee is on vacation or sick leave, this fact does not prevent him from resigning two weeks after filing the application. Since Article 80 of the Labor Code of the Russian Federation states that an employee must give notice of dismissal two weeks in advance, and not work for two weeks.

There is a prohibition on dismissal during an employee’s vacation or illness, only if the dismissal is made at the initiative of the employer.

For managers who want to detain the chief accountant, I can advise the following. Agree amicably. If the chief accountant has the opportunity, then he may well agree to complete some urgent work and submit his resignation later. Try to interest him in the “rework.” You can offer a measure of encouragement, for example, an announcement of gratitude with entry into the work book. Or promise to issue a positive letter of recommendation. Another option is to offer to separate by agreement of the parties and promise to pay additional compensation. Let me remind you that paragraph 1 of part one of Article 77 of the Labor Code of the Russian Federation allows you to terminate an employment contract by agreement of the parties. And this agreement may provide for any period of termination of the contract. And payment of additional remuneration is always the good will of the employer.

It's time to hand over the cases, but a new chief accountant has not yet been found

When I started talking about dismissal, we agreed with the manager that he was looking for a replacement for me and I would hand over all matters according to the acts. So that everything is clear, without flaws. The director cannot yet find a new chief accountant. And it’s time for me to leave - they’re waiting for a new job. What is the best way to end the relationship with your previous employer?

If a replacement has not been found for you, then upon resigning, you can transfer matters to the director or an accounting employee who is assigned to temporarily perform the duties of the chief accountant. If a successor is found, then the affairs are transferred directly to him. And here you need to take into account such a nuance.

Transferring cases is not a matter of five minutes. Sometimes this procedure takes several days. Accordingly, the new chief accountant has the job of receiving cases. And this work must be paid. Therefore, it is advisable that at the time of the transfer the successor is already an employee of your organization.

It is clear that a company cannot have two chief accountants at the same time. Therefore, at the time of such a transfer, the new person may not be listed as the chief accountant, but at least as a deputy.

It happens that the director refuses to sign a letter of resignation of his own free will. Thus preventing you from exercising your right to dismiss. Then you can register your application with the secretary of the organization or with the personnel service. In this case, it is better to draw up an application in two copies, give one to the employer, and keep the second for yourself, having first asked the secretary to put an acceptance mark on it. You can also send your application by registered mail with acknowledgment of receipt and a list of the contents. Once your notice period has expired, you have every right to stop working.

An accountant can leave his job on his own initiative, as well as at the request of the employer.

Working off for 2 weeks is the responsibility of the chief accountant to the employer if the employee resigns of his own free will.

Necessary concepts

Dismissal	This is the termination of an employment contract at the initiative of the employer, employee, or third parties. Legal, provided that the legal order of this procedure established by the Labor Code of the Russian Federation is observed
Grounds for dismissal	These are fundamental principles, rules, in practice - articles of the Labor Code of the Russian Federation, according to which an official is dismissed
Enterprise or company	These are legal entities of various forms of ownership
Employment contract	This is a contract that specifies the powers of the employee and the employer, in accordance with the position held and the employee’s qualifications, the procedure for termination, etc.
Chief accountant of an enterprise (company)	This is a specialist who carries out his work on the accounting system in accordance with the current provisions of the law. The task that is solved by the chief accountant includes timely payment of taxes. As well as a report to the owners of the organization and government agencies, a report to the owners of the enterprise and control over the financial condition of the enterprise. Unlike an ordinary accountant, the chief accountant is appointed to the position by the general director of the company and dismissed by him. And also obeys only him

What documents are needed

The main documents that indicate that an employee is at work are the work record book and the contract. The first copy is kept in the personnel service, and the second copy is kept by the employee.

The work book is kept in the personnel service. The HR employee is personally responsible for it, so it is not handed over to the employee.

If a dismissed employee wants to register with the Employment Service, then he needs a certificate of confirmed form () about income, but without taking into account the 13% tax.

An accountant must give it to a dismissed colleague within 7 days. To receive unemployment benefits, a dismissed employee must register with the Employment Service within 14 days.

If there is a need for this, the accounting department of the former place of work can write them several months in advance, and also issue them for other purposes.

All documents can be requested free of charge by the former employee once. But you should do this no later than a year after dismissal.

Certificates can be sent by mail or manually, submitted through a special form, copies of the received certificates are included in the personal file of the former employee.

The legislative framework

How to fire at the initiative of the employer

speaks of failure to fulfill labor obligations	Without reason and in the presence of disciplinary penalties. The position of chief accountant presupposes the disciplined and careful nature of his work: dismissing an employee with reprimands is not a problem
Article 81 clause 9 talks about the chief accountant making a decision	Which entailed a violation of the safety and integrity of property, the use of property of a legal entity unlawfully, causing property damage to the company
Inconsistency with the position of chief accountant	Due to insufficient qualifications (this deficiency of the employee was confirmed by the results of the past certification)
When there is a change of ownership, this situation may occur	Within three months, the new owner has the right to terminate the relationship with the employees. Including the chief accountant. But in this case the employee is entitled to . They are equal to three average salaries (Article 81, paragraph 4)
Absenteeism	Absence from work for more than 4 hours without a valid reason
Committing illegal actions at work	Theft, destruction, embezzlement, damage to someone else's property. The facts were established by a court decision that entered into legal force
Violation of labor protection requirements	If this caused serious consequences or created the likelihood of their occurrence
Commitment of actions of a guilty nature by an official	Working with commodity values. The actions became the basis for the loss of trust on the part of the boss
Providing false information to your boss	And documents when drawing up an employment contract, disclosure of trade secrets

An employer, when dismissing an employee under this article 81 clause 9, must convincingly prove that the employee caused damage to the company due to his actions.

Otherwise, it may turn out that the dismissed employee will defend himself. The form of defense is going to court.

If the court takes into account the plaintiff’s side and approves it, then the company will have to restore the former employee’s rights, as well as pay him money for the time he was absent.

According to the court decision, the absence of the chief accountant will be considered forced.

Here it is worth paying attention to 2 features. Firstly, the employee does not have to work for two weeks, and secondly, he does not receive severance pay (Article 178).

Upon liquidation of an enterprise

The employer must notify employees 2 months in advance.

But if the chief accountant does not mind, he can be fired before the expiration of this period. But upon liquidation, the employer always pays additional compensation.

In case of dismissal on this basis, the company employee retains his monthly salary for the duration of his employment.

Payments to the former employee cease after 2 months after dismissal.

If the case is recognized as exceptional, then the earnings can be retained for the dismissed citizen (nka) for 3 months ().

The (collective) agreement may provide for other conditions for the payment of severance pay. Their increased sizes may be reflected in the contract.

Formation of an order (sample)

A dismissal order is an administrative document that reflects the fact of termination of employment relations.

The order is drawn up on the basis of what is received from the employee. The document is published in a standard form if one employee is subject to dismissal.

The order form includes several details:

name of the legal entity, OKPO;
document's name;
time and date of publication of the document;
details of the employment agreement;
link to the article of the Labor Code (grounds for termination of employment relations);
base;
signatures and seal.

Personnel worker makes an inscription in

How to transfer things correctly

The mechanism for transferring cases from one employee to another is not defined in the code. In principle, a resigning accountant may not hand over his affairs to his successor or manager at all.

But it is better to create an act of transferring the affairs of the chief accountant upon dismissal, although even if this is stipulated in the contract with the employee, the employer may not count on the transfer of affairs.

A copy of it used to be sent to higher management. But this provision no longer applies, since it contradicts this code and Federal Law No. 129 of 1996.

Obviously, the referral procedure is optional. But for a new employee it is necessary so that he can understand the state of affairs. And also the availability of all documents.

In addition, the transfer of cases is necessary to delimit the area of responsibility between specialists - the new and old chief accountants.

Documentation will be able to protect the newly arrived person from the mistakes of the previous employee.

FAQ

How long should I work?

Is he responsible after the procedure?

Within a year, the employer can sue the former employee. But only if the chief accountant did not submit the files and did not mark the acceptance certificate.

In principle, no one can prevent an employer from filing a claim against an employee even with this document. But in this case it will be very difficult to prove his guilt.

How to fire from a budget organization

Legal entities, regardless of the form of ownership (state or private), upon dismissal, rely on the provisions of the Labor Code of the Russian Federation.

The rules prescribed in this law regarding the dismissal of employees are the same for everyone.

A chief accountant is an employee of a company or enterprise whose dismissal is subject to the norms of the Labor Code of Russia.

The dominant position of the chief accountant over his colleagues is that he is appointed only by the general director and is also dismissed by him.

Otherwise, the chief accountant is an employee who has signed an employment contract, like other employees of the enterprise.