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Vorozhbitova Krystyna

Chief Accountant

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The workers’ books of the workers of the enterprises are stored in the enterprise ironically, then with the employees of the company – another story. Labor records of employees who work from an entrepreneur are stored directly by the employees themselves. This is explicitly stated in Clause 2.21-1 of Instruction No. 58. That is, an entrepreneur should not keep them at his place.


In the past year, paragraph 2.21 of the Instruction No. 58, which applies to employees of foreign legal entities, was repealed – by the CMU dated July 18, 2018, No. 513-p. This led some to believe that once n. 2.21 was canceled, at the same time canceled and n. 2.21-1 Instructions number 58. Since the latter supposedly is derived from the first.

We consider this position to be false. Clause 2.21 is canceled. And now Clause 2.21-1 of Instruction No. 58 continues to operate. These items have no reciprocal subordination. The principle from general to specific in this case does not work. Standards are stand-alone. The cancellation of paragraph 2.21 does not affect the clause 2.21-1 of the Guideline No. 58.

Additional confirmation can be found in the explanations of the Ministry of Social Policy. In a letter dated March 20, 2019 No. 14/0 / 23-19 / 133, the specialists of Minsotspolitik refer to clause 2.21-1 of Instruction No. 58, t. E. Consider it valid, and confirm that labor records of employees of the FOP still have to kept by the workers themselves.

Also, in the said letter, the Ministry of Social Policy emphasizes the fact that labor law does not provide for the duty of the FOP to conduct a book on the accounting of the movement of labor books and inserts to them. In conclusion, we note that it is precisely labor records of workers.

And the book of the entrepreneur is another problem. As before, it will not be possible to add information on its economic activity to the employer’s employment record book. And that is why there are good reasons. A work book is a document on the work of a person under the terms of an employment contract (contract) concluded with the employer. An entrepreneur is not an employer in relation to himself. Therefore, the record for the period of entrepreneurship in the work book is not introduced. But this is not critical, since other information is used to confirm the “entrepreneurial” experience.

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