Фото: Performance of duties of the manager, during his absence

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Performance of duties of the manager, during his absence

Reading time: 3 min.

All employees, without exception, have the right to leave, which is guaranteed by the Constitution and sectoral laws. In addition, there are situations when the employee is on a business trip. In the above and other similar situations, the question arises: "Who should and authorized to sign administrative and other documents for the head or chief accountant?"

This issue arises because, firstly, in most cases such a person does not have the physical ability to sign the document, and secondly - during the leave the employee is not obliged to perform work, as it does not fall under the rules of internal labor regulations.

the right to sign if there is no manager

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The ideal way out of this situation is if the charter or job description contains information that a person other than the manager has the right to sign. Otherwise, you need to decide on the appointment of an acting manager or chief accountant. Usually such persons can be the deputy head, the head of the structural unit, etc. It is a prerequisite that such a person must be in the state and not work under a civil contract.

It should be noted that the practice of supervisory authorities shows that the performance of duties of a person in a more responsible position on a temporary basis is called temporary patronage (in the case of organizational and administrative or administrative and economic functions).

The entity independently determines the mechanism for assigning the duties of a temporarily absent employee:

  • Through temporary patronage (in this case, the employee is relieved of his duties in the course of his main job and begins to perform the duties of manager or chief accountant);

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  • By performing duties for a temporarily absent employee (performing the duties of a manager or chief accountant is carried out without dismissal from his main job of such an employee. This procedure is provided by Article 105 of the Labor Code of Ukraine);
  • By recalling the employee from leave (this requires a set of conditions: the consent of the employee and the need for such recall to prevent natural disasters, industrial accidents or immediate elimination of their consequences, to prevent accidents, downtime, death or damage to property).

The importance of the correct implementation of this issue is that the signing of a contract or other administrative document by a person who did not have the right to do so automatically entails its invalidity. And in situations of payments, deliveries or other financial transactions, this may have a negative impact on the activities of the enterprise and compensation for damages.

To properly document the activities of your company - choose a reliable legal and accounting support, which will provide a law firm "Prikhodko and Partners". We provide a wide range of both individual services and comprehensive business support.

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Chief Accountant

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