Internal part-time job in 1s 8.3 accounting. Personnel accounting of part-time workers

I just can’t leave a very similar topic on personnel records, or rather, I would say, a block personnel records is a combination. Accountants have many questions because of the similarity between the two terms - combination and part-time. Therefore, in this article, using an example, we will analyze the assignment of an additional payment to an employee for the combination and reflect this accrual in the 1C program.

I will not repeat the law, as it was written in detail in the previous article. Therefore, if you have not yet read the last article about part-time work, then I recommend that you study it first, and then return to this article, then everything will be clear to you, and you can easily understand the features of accounting for an employee working part-time and in combination.

How is the combination formalized in ZUP 3.1? In fact, we just need to assign some additional payment for the period of combination. And, for the appointment of this surcharge, in the program implemented a special document, it is called - the combination of posts.

The surcharge is assigned to the same employee, i.е. new employee not created! A document is simply entered - a combination of positions, which assigns an additional payment. The pay is calculated in proportion to the hours worked. Moreover, the time worked is determined according to the main schedule of the employee.

Let's take a look at an example of combination. The employee, the same, Gromov Anatoly Petrovich (See the article about part-time employment) works as an accountant in the organization PROMSTROYMATERIALY LLC. In connection with the dismissal commercial director from July 10, the employee was instructed additionally within the framework of his working hours act as commercial director. For combining positions, the employee was given an additional payment of 20,000 rubles.

Let's see what features the program has. Firstly, in order to be able to combine, it is necessary to make program settings. We go to the menu Settings - Payroll - Set up the composition of charges, the window opens - Setting up the composition of accruals and deductions and set the flag if it was not set: Combination, temporary performance of duties(Fig.1).

The job combination document is available both in the personnel interface in the magazine - All personnel documents(Fig.2).

So in the interface, the salary in the magazine - Changes in employee pay. From the full list of documents, choose - Combination of positions(Fig.3).

So document combination of posts, it allows you to assign a surcharge in the following cases. Combination of positions, as in our example. We enter the switch in the middle position. Then the position that the employee combines is indicated. According to our example - Commercial Director(Fig.4).

Also, the type of combination may be different. Performing the duties of a temporarily absent employee. The top switch is selected, and the name of the employee who is absent is already indicated. And so, for this case this document can be entered directly from the absence document based on it. It can be a sick leave, vacation. A combination will be automatically created to replace this absent employee, who, for example, is sick (Fig. 5).

And the third case is simply the expansion of the service area. The switch is at the bottom of the document. This is when additional duties are performed in the same position as the position occupied by the employee (Fig. 6).

In our example, I remind you that the commercial director Belov was fired. Since July 10, Gromov, an employee, has been assigned, in addition, within his working hours, to perform the duties of a commercial director. For combining positions, the employee was given an additional payment of 20,000 rubles.

Please note that this is not yet an additional payment, this is its appointment in a planned manner. In this document, we can immediately indicate the period for which this surcharge is given, if we know it. If we don't know how long this employee will perform the duties of the dismissed person, then the deadline is not set. As, for example, we now see in our example. Therefore, we assign an additional payment by posting the document (Fig. 7).

And then, when a new commercial director is already hired and it will not be necessary to combine his position, then from a certain date we will cancel the additional payment (Fig. 8).

So, now let's see how Gromov's salary will be calculated for combining the position of commercial director for July 2018. We see that salary payment, part-time payment has been credited, we recall the previous example, and now we have added an additional payment for combination.

I draw your attention to the fact that the amount of the additional payment is 20,000 rubles for a full month, and it was calculated in proportion to the time worked, according to the schedule of this very combining employee. And here is the result 14.545.45 (Fig. 9).

This was our combination. And as you can see, there is nothing complicated in the surcharge to combine. This concludes this article. If it was useful for you, then share a link to it in in social networks and to read new articles from my blog.

Moreover, the next article will be very interesting and useful, it is devoted to a completely new mechanism - a side job.

Russian labor legislation allows citizens to work simultaneously in several jobs. The procedure for their registration for a second, not main, job, mode of operation, methods of calculating wages have their own specifics. In this article, A.V. Yarvelyan, CJSC "Si Data" introduces the features of accounting for part-time workers in the program "1C: Salary and Personnel Management 8".

Legal regulation of labor of persons working part-time

with the same employer (the so-called internal part-time job);
and (or) from another employer (on the terms of an external part-time job).

Features of labor regulation of persons working part-time are defined in Chapter 44 of the Labor Code of the Russian Federation.

An employee has the right to work part-time for an unlimited number of employers. At the same time, each employer must conclude labor contract, in which an indication that the work is part-time is mandatory.

When concluding employment contracts for part-time work, it should be borne in mind that for some categories of workers, the legislation provides for features and restrictions on their work as part-time workers. For example, according to Article 276 of the Labor Code of the Russian Federation, the head of an organization can work part-time for another employer only with the permission of the authorized body / owner of the organization's property.

In the employee's work book, information about part-time work (about dismissal from this job) is entered at the request of the employee. Entries in the work book are made at the place of main work on the basis of a document confirming part-time work (Article 66 of the Labor Code of the Russian Federation, clause 20 of the Rules for maintaining and storing work books, preparing forms work book and providing employers with them, approved. Decree of the Government of the Russian Federation of April 16, 2003 No. 225). Such a document can be certified copies of orders for employment / dismissal from work, the original certificate from the place of work part-time, etc.

Accounting policy for part-time workers

The program "1C: Salary and Personnel Management 8" allows you to keep records of external and internal part-time workers in the manner prescribed by applicable law.

For each organization of the enterprise in the program, you can specify the need to keep records of internal part-time workers. To do this, in the form of a register of information Accounting policy for the personnel of organizations for each organization in which the work of internal part-timers is planned, you need to set the flag Support for internal combination(see fig. 1). This setting can be made not only on initial stage keeping records in the system, but also at any time when the organization needs to hire an internal part-time job.

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To account for external part-time employees of the organization, no special settings are needed in the program.

Registration of part-timers

To register in the program the fact of an employment relationship with an employee, his data must be entered in the following configuration directories:

directory Individuals;
directory Staff.

In the directory Individuals personal information is stored about all individuals who had or have any relation to the enterprise: about job candidates, current and dismissed employees. Accordingly, each element of the directory Individuals captures information about a particular person and his personal data (date and place of birth, data of an identity document, residential address, individual codes, etc.).

Directory Staff, in turn, contains data about the employees of the enterprise, including the working conditions of each employee. In addition to the personal data of an individual, each element of the directory Staff fixes the existence of labor relations between the organization of the enterprise and an individual and the document - the basis of such relations (employment contract, contract), as shown in Figure 2.

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Each element of the directory Staff fixes the following parameters:

surname, name, patronymic of the individual with whom the labor Relations;
the name of the organization of the enterprise with which the labor relations are formalized;
type of contract (work contract or employment contract);
type of employment of the employee (main place of work, external or internal part-time job, work contract).

One individual can correspond to several elements of the directory Staff- one element of the directory for each employment contract concluded by the organizations of the enterprise with the specified individual. At the same time, several work contracts can be executed for one employee at the same time.

It should be noted that the guide Staff the type of employment is indicated in relation to the organization of the enterprise indicated in it. Since each organization in the system is independent legal entity, then within management accounting(that is, for the enterprise as a whole) the same individual can be both the main employee and a part-time employee - external and (or) internal (see Fig. 3).

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So, when applying for a job in an organization, it is necessary in the directory Individuals create an element containing the data of the person being processed (or find it if this data has already been entered earlier for other reasons, for example, as a individual job candidate).

Then you need to create new element directory Staff, which should indicate the relevant individual, the organization in which he will be hired, the type of contract and the type of employment. Please note that the program controls the correctness of entering data on the type of employment of an employee in an organization. For example, a person who is already listed in this organization at his main place of work can only be hired as an internal part-time job.

department in which he will work;
position;
schedule;
number of bets;
wage system;
wage rate.

It should be noted that after recording the directory element, its form will change somewhat: auxiliary fields will disappear and additional tabs will appear, which will display information about the employee's personnel changes and his "salary" documents.

In the directory Staff the names of the elements are automatically generated based on the information of the lines of the same name. The name of the element (last name, first name, patronymic of the employee). In order to distinguish between elements of the reference book that denote the jobs of an individual in the same organization, a clarification about the type of employee's employment is added to the standard name (see Fig. 4).

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Once in the handbook Staff entered the data of the employee's employment contract, you can register an order for employment (directly from the directory form).

Working hours of part-timers

The mode of operation of part-timers has its own characteristics. The length of working time when working part-time should not exceed four hours a day. But on days when at the main place of work the employee is free from performance job duties, he can work part-time full time (Article 284 of the Labor Code of the Russian Federation). IN general case, during one billing period, the duration of working hours when working part-time should not exceed 1/2 of the norm of working hours for the same billing period established for the corresponding category of workers.

In order to comply with the norms of the law in terms of accounting for the working hours of part-time workers, it is necessary to assign part-time workers a special work schedule. The work schedule of a part-time worker should depend on the work schedule of the main employee of the same category. Therefore, in the program in the newly created directory element Work schedules you need to set the following values (Fig. 5):

in field Hours per week indicate the number of working hours per week for a part-time worker, while the specified number should not exceed half of the corresponding value in the schedule of the main employee;
set flag incomplete work time ;
in section The method of calculating the norm of working hours set the switch to position According to the given schedule and choose the work schedule of the main worker.

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Further filling of the schedule is no different from that provided for the main workers. When filling out the table Work schedule it must be remembered that the total number of hours per week according to the schedule must match the value of the field Hours per week. You must also complete the calendar for the current year.

Guarantees and compensation to a part-time worker

Guarantees and compensations provided for by labor legislation are provided to part-time workers in full (as well as to the main employees). This means that for the period of being on a business trip, vacation, sick leave and in other cases provided for by law, part-time workers retain workplace, and the specified time is paid, as a rule, according to the average earnings.

This provision is valid for all employees, with the exception of persons who, in accordance with Article 287 of the Labor Code of the Russian Federation, are provided with the specified guarantees and compensations only at their main place of work:

combining work with study;
persons working in the regions of the Far North and equivalent areas.

The procedure for calculating average earnings is the same for any mode of operation (Article 139, Article 287 of the Labor Code of the Russian Federation, Decree of the Government of the Russian Federation of December 24, 2007 No. 922 "On the features of the procedure for calculating the average wages"). To calculate the average wage, all types of payments provided for by the wage system applied by the respective employer are taken into account.

Business trips

When sending part-timers to business trip the same rules apply as for key employees. At the same time, however, there are features associated with the fact that during a business trip, the employee’s performance of duties under another employment contract becomes impossible. So, if an external part-time worker is sent on a business trip, he should take a vacation at his own expense for the entire period of the business trip in all other organizations with which he is in labor relations.

Article 167 of the Labor Code of the Russian Federation guarantees the employee, when sent on a business trip, the preservation of the place of work (position) and average earnings, as well as reimbursement of expenses associated with a business trip. In the case of sending a part-time worker on a business trip, the average earnings are retained by the employee only in the organization that sent him. An exception is the case when an employee is simultaneously sent on a business trip to the main and non-main places of work. In this case, the average earnings are kept by both employers, and the reimbursable travel expenses are distributed among the employers by agreement between them (clause 9 of the Regulations on the peculiarities of sending employees on business trips, approved by Decree of the Government of the Russian Federation dated 13.10.2008 No. 749).

In the program "1C: Payroll and Human Resources Management 8", the registration of business trips in personnel records and the calculation of their payment for part-time workers is no different from the usual procedure for issuing such documents.

If an employee is sent on a business trip, a personnel document is drawn up in the system Business trips of organizations for this worker. If he is sent on a business trip to several places of work at the same time (hereinafter, we are talking only about the organizations of the enterprise within which records are kept), so many documents are drawn up Business trips of organizations how many employers sent him on a business trip. At the same time, in the document of the organization in which the employee is registered as internal part-time worker, two lines must be present: for the main worker and for the part-time worker. Of course, we are talking only about the organizations of the enterprise within which accounting is kept.

If all the other employers of the seconded person do not intend to send him anywhere and provide him with work, they are nevertheless obliged to provide him with leave at their own expense for the period of absence, which is documented in personnel documents. Holidays of organizations for every employer. In this case, the document for the internal part-time worker must also have two lines.

Settlement documents Average pay And absenteeism in organizations arranged in the usual way. Absenteeism documents in organizations reflecting the registration of leave at their own expense for the purposes of accounting for hours worked must be issued for each employer of the employee, as well as the relevant personnel documents. The documents Average pay, with the help of which payment for the time spent on a business trip is calculated, must be issued for all places of work of the employee (that is, separately for each type of employment) for which he was sent on a business trip.

Example

Andreev Alexander Dmitrievich was registered in CJSC "Stankoimport" at the main place of work and on an internal part-time basis, as well as in LLC "Domstroy" - on an external part-time basis. HELL. Andreev is sent on a business trip from Domstroy LLC. At the same time, LLC "Stankoimport" A.D. Andreev during his absence draws up a vacation at his own expense.
To register these facts in the "1C: Salary and Human Resources Management 8" program, the following documents must be issued.

For LLC "Stankoimport":

document Business trips of organizations, containing two lines: for A.D. Andreev as the main employee and A.D. Andreev as an internal part-time worker;
two documents Average pay: one - for A.D. Andreeva as the main employee, the other - as for an internal part-time worker.

For CJSC "Domstroy":

document Holidays of organizations on A.D. Andreeva as an external part-time worker with a vacation type Leave without pay;
document absenteeism in organizations on A.D. Andreev as an external part-time worker with the type of calculation Vacation at his own expense or Vacation without pay according to the Labor Code of the Russian Federation.

Payment for travel, per diem and other travel expenses within the limits of the standards in the program "1C: Salary and Personnel Management 8" is not registered. Such payments are made within the framework of settlements with accountable persons, are confirmed by the advance report and are drawn up in the program. accounting, for example, in "1C: Accounting 8".

Holidays for part-timers

Annual paid holidays for part-time workers are granted simultaneously with leave for their main job. At a part-time job, the employee, at his request, is granted leave of the same duration as at the main place of work. If, on the other hand, at a part-time job, the employee's paid leave is shorter than at his main job, he is granted unpaid leave of the appropriate duration.

Vacations for part-time workers in the program "1C: Salary and Personnel Management 8" are issued in the usual manner (as for the main workers), with the only difference being that the number of settlement documents Accrual of leave to employees of organizations should be equal to the number of valid labor contracts of the employee in the organizations of the enterprise, and the number of personnel documents Organization vacations- the number of employers of the vacationer.

Temporary Disability Benefits

A part-time worker has the right to receive temporary disability benefits for each place of work (clause 23 of the Regulations on the peculiarities of the procedure for calculating benefits for temporary disability, for pregnancy and childbirth for citizens subject to mandatory social insurance, approved Decree of the Government of the Russian Federation of June 15, 2007 No. 375).

In accordance with paragraph 4 of the Procedure for issuing medical organizations certificates of incapacity for work, approved by order of the Ministry of Health and Social Development of Russia dated 01.08.2007 No. 514 (hereinafter referred to as the Procedure), if a citizen works for several employers, he is issued several certificates of incapacity for work for each place of work. In this regard, when issuing certificates of incapacity for work to external part-time workers, the word “main” is underlined on the first sheet of incapacity for work, the word “part-time” is underlined on the remaining sheets of incapacity for work and the series and number of the certificate of incapacity for work issued for presentation at the main place of work (clause 59 of the Order) ).

Registration in personnel records of the absence of an employee at the workplace, including a part-time job, is carried out using a document Absences and illnesses of organizations issued in the program for each employer. In the case of an internal part-time job, the document must have two lines: for the main employee and for the internal part-time job.

Settlement documents Sick leave accrual are drawn up for each organization-employer of a part-time job, in accordance with the disability certificates submitted by the employee (see Fig. 6). When making sick leave payment for an internal part-time worker, there is one peculiarity: in the program for the main employee and the internal part-time worker, one common document is drawn up. More precisely, the program creates a document only for the main employee, and the calculation of average earnings is based on the total income of the employee at the main place of work and part-time.

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Such a mechanism is implemented in the program in accordance with the provision of paragraph 2 of the Letter of the FSS of the Russian Federation dated 01.23.2006 No. 02-18 / 07-541, which states that in case of internal combination of benefits for temporary disability, pregnancy and childbirth, they are calculated based on the actual earnings of the insured person for the main place of work, taking into account the earnings received by the employee on the terms of internal combination.

Part-time payroll calculation

Companions are paid according to general order on the terms determined by the employment contract, for example, in proportion to the hours worked or depending on the output. That is, as a type of calculation of the basic remuneration of a part-time worker, you can assign:

salary by day or by hour;
payment according to the daily or hourly rate;
pay for production orders.

It should be noted that the amount of remuneration of a part-time job should be comparable to the amount of remuneration of the main employees of the corresponding category.

Payroll for all employees of enterprise organizations is carried out in accordance with the form of remuneration, work schedule and tariff rate which are established by personnel documents. Calculation and registration of accruals in the program "1C: Salary and Personnel Management 8" are made by the document Payroll for employees of the organization.

Here it makes sense once again to return to the work schedule of the part-time worker established in the program. It is set as a part-time schedule on standard terms of a 40-hour, five-day work week. According to this schedule, a part-time worker works every working day for 4 hours, and according to the main schedule - every working day for 8 hours.

The algorithm for calculating the monthly earnings of a particular part-time job is set by the accounting policy of the organization and includes a set of parameters (assigned to the part-time work schedule, forms of remuneration and salary). Therefore, depending on the parameters set, different amounts of earnings per month can be received. Let's illustrate what has been said with an example.

Example (continued)

HELL. Andreev works at Stankoimport CJSC both at his main place of work and on an internal part-time basis with a work schedule Part-time schedule (that is, every working day for 4 hours) and a salary of 15,000 rubles. November 2008 worked out by A.D. Andreev completely.

The salary of a part-time worker for November 2008 will depend on the established type of salary calculation (by days or by hours).

The salary is calculated by days, that is, in the order for employment, the type of calculation of Salary by days is indicated. In this case, for a fully worked month (for example, November 2008), the part-time worker will receive a full salary - 15,000 rubles, because the number of working days at the norm (nineteen) and the number of days actually worked are the same.
The salary is calculated by the hour, that is, the type of calculation is indicated in the employment order (Salary by the hour).

In November 2008, the norm of working hours according to the main schedule with a 40-hour working week is 151 hours. (18 days x 8 hours + 1 day x 7 hours), while A.D. Andreev worked 75 hours this month according to his schedule. (18 days x 4 hours + 1 day x 3 hours). Accordingly, for the fully completed November 2008, A.D. Andreev, as an internal part-time worker, will receive 7,450.33 rubles. (15,000 rubles x 75 hours / 151 hours).

Note that in the second version of the calculation of example 2, the hours worked (75 hours) are not equal to half the established norm (75.5 hours), since November 3, 2008 was a pre-holiday day, and in all schedules of the enterprise, the duration of this working day was reduced by 1 hour. Accordingly, the norm of working time for this day is 3 hours (4 hours - 1 hour). If the part-time worker had to work exactly half the time of the main employee, on the pre-holiday day of November 3, the norm of working time would be 3.5 hours (7 hours x 1/2).

Calculation of "salary" taxes

According to paragraph 3 of Article 218 of the Tax Code of the Russian Federation, standard personal income tax deductions are provided to the employee by one of the employers (at the choice of the employee, provided that he submits an application and documents confirming the right to such deductions). At each enterprise with which the employee has an employment relationship, personal income tax is calculated only on the basis of the income received by the employee at this enterprise. That is, when calculating the amount of personal income tax of an external part-time job, his earnings at the main place of work are not taken into account either to determine the tax base for personal income tax, or to determine the right to apply standard tax deductions (provided that the organization has not received an application for the application standard tax deductions).

Internal part-time workers are provided with standard personal income tax deductions based on their total earnings received from this employer.

If we talk in terms of the "Salary and Human Resources" configuration, then the right to deductions for personal income tax has Individual, but not Employee. After all, this right does not depend on working conditions, it is given to a citizen upon presentation of a set of documents specified by law, is applied to one employer chosen by an individual, and applies to all income taxable to personal income tax received by him from this employer.

The right of an individual to standard personal income tax deductions is registered in the directory Individuals in additional form Data entry for personal income tax on physical. face opened by button personal income tax on the form of the reference element. In the top tab table deductions the forms indicate the types of deductions applied and the number of children (for the so-called "children's" deductions established by subparagraph 4 of paragraph 1 of Article 218 of the Tax Code of the Russian Federation). The bottom table of the form identifies the organization in which the deductions apply.

It should be noted that in both tables the bookmarks deductions you must specify the start date of the table entry. In the upper table, this date means the date when the application began, the conditions changed or the deductions were terminated (for example, if the child reaches the age of 18 or 24, if the single parent was married before, etc.). In the table below, such a date indicates the date on which the standard deductions for an individual in the specified entity begin to apply.

The calculation of the amounts of personal income tax is made by the document Payroll for employees of organizations. Personal income tax amounts are calculated for each individual based on his income within each organization in which he works.

UST is charged for payments to part-time workers, insurance premiums for compulsory pension insurance and contributions from accidents at work in the general manner.

Personnel accounting of part-time workers

Personnel movement

A part-time employee can be transferred to another job, to another division of the organization on the same grounds as the main employee. To register such changes in the program "1C: Salary and Human Resources Management 8" a standard document is used Personnel movement.

A feature of accounting for external part-timers is that such an employee can be transferred to the main place of work only if there is a corresponding vacancy in the organization, and the employee is dismissed from his previous main place of work. However, from the point of view of labor legislation, such a procedure will not be a transfer, because in this case the old employment contract with an employee - an external part-time worker must be terminated, and a new one - with an individual as the main employee - must be concluded.

In this situation, when terminating the employment contract, all legal norms provided for the procedure for the usual dismissal of the main employee must be observed. In particular, an employee who is an external part-time worker must be paid compensation for unused vacation.

According to the new employment contract, concluded with an individual already as with the main employee, the relationship between the employer and the employee begins "from scratch".

Dismissal of a part-time worker

The termination of an employment contract with part-time workers is carried out on the general grounds provided for by labor legislation, and also, in accordance with Article 288 of the Labor Code of the Russian Federation, in the event of hiring an individual for whom this work will be the main one.

Severance benefits provided for in Article 178 of the Labor Code of the Russian Federation are paid to a part-time job on a general basis. True, there is one caveat: many experts agree that a part-time job should not keep the average earnings for the period of his employment upon dismissal due to the liquidation of the organization or a reduction in the number or staff of the organization’s employees, since the part-time job is already employed at the main place of work.

Registration in the program "1C: Salary and Personnel Management 8" personnel document Dismissal from organizations and settlement document Calculation upon dismissal of an employee of the organization produced in a general manner, taking into account the listed nuances.

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When working part-time, there are many nuances not only for the employee himself, but also for the employer. How to apply for a part-time job if you decide to buy 1C Enterprise and now you keep all the records in in electronic format in this program?

Part-time job placement

First you need to identify the difference between the work of combining and part-time work. In the first case, an additional employment contract is not concluded, and the employee is only given additional duties and is paid extra for work in another position. When working part-time, the employee must perform his additional duties in his free time from his main job, and this is formalized by a separate employment contract.

We must also distinguish between the following concepts:

External part-time job - work in different companies;
Internal part-time employment - employment in one organization in several positions.

When hiring for an external part-time job, the employer will need to create a new element in the 1C program in the "Individual" directory, and then in the "Employee" directory. With an internal part-time job, you do not need to re-enter data about the employee in the "Individuals" directory, but you will need to create a record of a new employee for the position held and enter it in the "Employees" directory.

Users of the 1C Travel Agency 8 or 1C Construction program will not face such a task of applying for a part-time job, but this knowledge will be required when working with 1C: Accounting 8.3 - it is in this program that you need to display such subtleties of personnel records.

In order to add a part-time employee, you need to add a new record to the infobase. You can do this in the "Personnel Accounting" section in the "Salary and Personnel" menu by adding another element to the "Employees" directory. The full name of the employee can be selected from the list (with internal part-time work) or manually enter all the data (with external part-time work), since data on the individual will not be in the database.

The next step when taking into account the fact of employment in the 1C: Accounting program is to draw up a document on employment or simply select the "Employ" link in the same "Employees" window.

Then, following the logic of the document, it is necessary to fill in all the fields and indicate the conditions under which the employee is hired, including the type of employment - “Internal part-time job”.

As a result of these actions, an order for employment is created with all the necessary details according to the unified T-1 form.

After that, information about part-time employment and about what position and in what organization he still holds in addition to the main place of work will appear in the employee’s dossier.

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