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Vorozhbitova Krystyna

Chief Accountant

Leading specialist with practical experience in economics and accounting

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Kristina Vorozhbitova about the employment records of FLP employees

Employment records of employees of enterprises are ironically stored at the enterprise, then with employees of FLP – another story. Employment records of employees who work for the entrepreneur are stored directly with the employees themselves. This is explicitly stated in paragraph 2.21-1 of Instruction № 58. That is, the entrepreneur should not keep them at home.

Last year, paragraph 2.21 of Instruction № 58, which applies to employees of foreign legal entities, was repealed – by the order of the Cabinet of Ministers of 18.07.2018 № 513-r. This has led some to think that once paragraph 2.21 is repealed, paragraph 2.21-1 of Instruction № 58 is also repealed. Since the latter is allegedly derived from the former.

We consider such a position erroneous. Item 2.21 has been canceled. But paragraph 2.21-1 of Instruction № 58 continues to apply. These points have no mutual subordination. The principle from general to particular does not work in this case. The norms are autonomous. Cancellation of clause 2.21 does not affect clause 2.21-1 of Instruction № 58.

Additional confirmation can be found in the explanations of the Ministry of Social Policy. In the letter dated March 20, 2019, № 14/0 / 23-19 / 133, the specialists of the Ministry of Social Policy refer to item 2.21-1 of Instruction № 58, ie, consider it valid, and confirm that the employment records of FLP employees are still must be kept by the employees themselves.

Also in the specified letter of the Ministry of Social Policy emphasizes that the labor legislation does not provide the obligation of FLP to keep the book of the account of the movement of labor books and inserts to them. In conclusion, we note that we are talking about the employment records of employees.

And the book of the businessman is another issue. As before, it will not be possible to enter information about his economic activity in the entrepreneur’s employment record book. And there are good reasons for that. An employment record is a document on the employment of a person under the terms of an employment agreement (contract) concluded with the employer. An entrepreneur is not an employer in relation to himself. Therefore, the record of the period of entrepreneurship in the employment record is not made. But this is not critical, because other information is used to confirm the “entrepreneurial” experience.

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