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

I just can't leave a very similar topic on personnel accounting, or rather, I would say, a block personnel records is a combination. Accountants have a lot of questions due to the similarity between two terms - combination and combination. Therefore, in this article, for example, we will analyze the assignment of an additional payment to an employee for combining and reflect this charge in the 1C program.


I will not repeat myself according to the legislation, as it was written in detail in the previous article. Therefore, if you have not read it yet with the last article about part-time jobs, then I recommend to study it first, and then return to this article, then everything will be clear to you, and you can easily figure out the peculiarities of accounting for an employee who works part-time and in combination.

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

The additional payment is assigned to the same employee, i.e. no new employee is created! A document is simply entered - a combination of positions, which assigns an additional payment. The surcharge is calculated in proportion to the hours worked. Moreover, the hours worked are determined according to the employee's main schedule.

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

Let's see what features the program has. Firstly, in order for the possibility of combining to appear, it is necessary to make program settings. Go to the menu Settings - Payroll - Setting up the composition of charges, a window opens - Setting up the composition of charges and deductions and set the flag if it was not set: Combining, temporary performance of duties (Fig. 1).

The document overlapping posts is available both in the personnel interface in the journal - All HR documents (Fig. 2).


So in the interface the salary in the journal - Change in employee pay... From the complete list of documents we choose - Combining positions (Fig. 3).


So the document combination of posts, it allows you to assign a surcharge in the following cases. Combining positionsas in our example. We introduce the switch in the middle position. Then the position that the employee combines is indicated. According to the conditions of our example - commercial Director (Fig. 4).


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


And the third case is just an extension 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 (Figure 6).


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

Please note that this is not yet a surcharge, this is its appointment as planned. In this document, we can immediately indicate the period for which this additional payment is given, if we know it. If we do not know how long this employee will fulfill the duties of the dismissed, 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 has already been hired and there is no need to combine his position, then from a certain date the additional payment will be canceled (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 also added a surcharge for combining.

I draw your attention to the fact that the amount of 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 now the result is 14.545.45 (Fig. 9).


We had this combination. And as you can see, there is nothing complicated in the combination of additional payment. This concludes this article. If it was useful to you, then share a link to it in social networks and to read new articles on 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 the second, not the main, work, mode of operation, methods of calculating wages have their own specifics. Yarvelyan, "Si Dat" CJSC introduces the peculiarities of accounting for part-time employees in the "1C: Salary and Personnel Management 8" program.

Legal regulation of the labor of persons working part-time

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

Features of the regulation of the work 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. In this case, each employer must be concluded employment contract, in which it is mandatory to indicate that the work is part-time.

When concluding employment contracts for part-time work, it should be borne in mind that for some categories of employees, 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.

Information about part-time work (about dismissal from this job) is entered into the employee's workbook at the request of the employee. Entries in the work book are made at the place of the main job 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, making forms work book and providing employers with them, approved. Decree of the Government of the Russian Federation of 04.16.2003 No. 225). Such a document can be certified copies of orders for employment / dismissal from work, an original certificate from a part-time job, etc.

Accounting policy for part-time employees

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 the current legislation.

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 policies for personnel of organizations for each organization in which the work of internal part-timers is planned, you need to set the flag Internal combination support (see fig. 1). This setting can be done 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 worker.

Fig. 1

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

Registration of part-time workers

To register in the program the fact of the occurrence of an employment relationship with an employee, his data must be entered into 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 specific person and his personal data (date and place of birth, identity document data, residence 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 records the existence of labor relations between the organization of the enterprise and an individual and a document - the basis of such relations (labor contract, work contract), as shown in Figure 2.

Fig. 2

Each element of the directory Staff captures 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 employment relationship is registered;
  • type of contract (work contract or employment contract);
  • type of employment of the employee (main place of work, external or internal part-time job, contract).

Several elements of the directory can correspond to one individual Staff- one element of the directory for each labor contract concluded by the organizations of the enterprise with the specified individual. In this case, several work contracts can be drawn up for one employee at the same time.

It should be noted that in the reference 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) one and the same individual can be both a main employee and a part-time employee - external and (or) internal (see Fig. 3).

Fig. 3

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 drawn up (or find it if this data has already been entered earlier for other reasons, for example, how about natural person - job candidate).

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

  • department in which he will work;
  • position;
  • schedule;
  • the number of bets;
  • wage system;
  • the amount of remuneration.

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

In the directory Staff the names of the elements are automatically generated according to the information of the lines of the same name. Name of the element (surname, name, patronymic of the employee) In order to distinguish between the elements of the directory designating the workplaces of an individual in the same organization, a clarification about the type of employment of the employee is added to the standard name (see Fig. 4).

Fig. 4

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

Part-time working hours

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

In order to comply with the legislation regarding the accounting of the working time of part-time workers, it is necessary to assign a special work schedule to part-time workers. 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 element of the reference book Work schedules you need to set the following values \u200b\u200b(fig. 5):

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

Fig. five

Further filling of the schedule is no different from that provided for the main workers. When filling out the table Work schedule it should 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 also need to fill out the calendar for the current year.

Warranties and compensation for a part-time worker

The guarantees and compensations stipulated by labor legislation are provided to part-time workers in full (as well as to main employees). This means that while on a business trip, vacation, sick leave and in other cases provided for by law, part-time workers are retained 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, the specified guarantees and compensations are provided only at the main place of work:

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

The procedure for calculating the average earnings is the same for any mode of operation (Art. 139, Art. 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 wagesTo calculate the average wage, all types of payments provided by the wage system applied by the respective employer are taken into account.

Business trips

When sending part-time workers on a business trip, the same rules apply as for main employees. At the same time, however, there are peculiarities associated with the fact that during a business trip, it becomes impossible for an employee to fulfill his obligations under another employment contract. So, if an external part-time worker is sent on a business trip, he should take leave for the entire period of the trip at his own expense 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 to the main and non-main places of work. In this case, the average earnings are retained by both employers, and reimbursable travel expenses are distributed between employers by agreement between them (clause 9 of the Regulations on the specifics of sending workers on business trips, approved by Decree of the Government of the Russian Federation of 13.10.2008 No. 749).

In the program "1C: Salary and Personnel Management 8", the registration of business trips in the 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 Organization business trips for this employee. 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 the accounting is kept), so many documents are drawn up Organization business tripshow many employers sent him on a business trip. In this case, the document of the organization in which the employee is registered as an internal part-time worker must contain two lines: for the main employee and for the part-time worker. Of course, we are talking only about the organizations of the enterprise within which the accounting is kept.

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

Settlement documents Pay according to average earnings and Absenteeism in organizations are made out in the usual order. Documents Absenteeism in organizations, reflecting the registration of leave at their own expense for the purpose of recording hours worked, must be drawn up for each employer of the employee, as well as the corresponding personnel documents. Documents Pay according to average earnings, with the help of which the 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), to which he is sent on a business trip.

Example

Andreev Aleksandr Dmitrievich was registered with JSC "Stankoimport" at the main place of work and internally, as well as in OOO Domstroy - externally. HELL. Andreev goes on a business trip from OOO Domstroy. At the same time in OOO "Stankoimport" A.D. Andreev takes a vacation at his own expense during his absence.
To register these facts in the "1C: Salary and Personnel Management 8" program, you must complete the following documents.

For OOO Stankoimport:

  • document Organization business tripscontaining two lines: for A.D. Andreev as the main employee and A.D. Andreev as an internal part-time worker;
  • two documents Pay according to average earnings: one - for A.D. Andreev as the main employee, the other as an internal part-time worker.

For ZAO Domstroy:

  • document Holidays organizations on A.D. Andreeva as an external part-time employee with a kind of vacation Unpaid leave;
  • document Absenteeism in organizations on A.D. Andreeva as an external part-time employee with the type of calculation Vacation at own expense or Vacation without pay according to the Labor Code of the Russian Federation.

Payment of 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 as part of settlements with accountable persons, are confirmed by an advance report and are drawn up in the program accounting, for example, in "1C: Accounting 8".

Holidays for part-time workers

Annual paid vacations for part-time employees are provided simultaneously with the main job leave. At part-time work, the employee, upon his request, is granted leave of the same duration as at the main place of work. If the employee's paid leave at a part-time job is shorter than at the main job, he is granted unpaid leave of the corresponding duration.

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

Temporary disability benefits

A part-time worker has the right to receive benefits for temporary disability at each place of work (clause 23 of the Regulations on the specifics of the procedure for calculating benefits for temporary disability, pregnancy and childbirth for citizens subject to compulsory social insurance, approved by Decree of the Government of the Russian Federation No. 375 dated 15.06.2007).

In accordance with clause 4 of the Procedure for issuing certificates of incapacity for work by medical organizations, 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 emphasized on the first certificate of incapacity for work, the word "part-time" is emphasized on the remaining certificates of incapacity for work, and the series and number of the certificate of incapacity for work issued for submission at the main place of work (clause 59 of the Procedure ).

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

Settlement documents Sick leave accrual are issued for each organization-employer of a part-time job, in accordance with the certificates of incapacity for work submitted by the employee (see Fig. 6). When processing sick leave payment for an internal part-time worker, there is one feature: 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 average earnings are calculated based on the total income of the employee at the main place of work and part-time.

Fig. 6

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 January 23, 2006 No. 02-18 / 07-541, which states that with internal combination of temporary disability benefits, maternity benefits 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.

Payroll for part-time workers

Remuneration for part-time workers is made in a general manner 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 basic wages, a part-time worker can be assigned:

  • daily or hourly salary;
  • payment at a daily or hourly rate;
  • payment for production orders.

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

Calculation of wages to all employees of the organizations of the enterprise is made 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 document Payroll to employees of the organization.

Here it makes sense to return once again to the part-time work schedule set 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, the 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 worker is set by the organization's accounting policy and includes a set of parameters (assigned to the part-time worker, the form of remuneration and salary). Therefore, depending on the set parameters, different amounts of earnings per month can be obtained. Let us illustrate this with an example.

Example (continued)

HELL. Andreev works at CJSC "Stankoimport" both at the main place of work and on the terms of internal part-time employment 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 part-time salary for November 2008 will depend on the established type of salary calculation (by day or by hour).

  • Salary is calculated by day, that is, the type of calculation is specified in the order for hiring Salary by day. 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 rate (nineteen) and the number of days actually worked coincide.
  • Salary is calculated by the hour, that is, in the order for hiring, the type of calculation is indicated Salary by hour).

In November 2008, the standard working time according to the main schedule at 40-hour working week is 151 hours. (18 days x 8 hours + 1 days x 7 hours), while A.D. Andreev worked 75 hours this month according to his schedule. (18 days x 4 hours + 1 days x 3 hours). Accordingly, in November 2008, A.D. Andreev as an internal part-time employee will receive RUB 7,450.33. (15,000 rubles x 75 hours / 151 hours).

Note that in the second variant of the calculation of example 2, the time worked (75 hours) is not equal to half of 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 standard working time for this day is 3 hours (4 hours - 1 hour). If a part-time worker had to work exactly half the time of the main employee, on the pre-holiday day of November 3, the working time norm would be 3.5 hours (7 hours x 1/2).

Calculation of "salary" taxes

According to clause 3 of Article 218 of the Tax Code of the Russian Federation, standard deductions for personal income tax are provided to the employee by one of the employers (at the choice of the employee, subject to the submission of 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 worker, 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 did not receive an application for application standard tax deductions).

Internal part-time workers are provided with standard tax deductions for personal income tax, taking into account their total earnings received from this employer.

If we speak in terms of the "Salary and Personnel Management" configuration, then the right to deductions for personal income tax has Individual, but not Employee... After all, this right does not depend on the 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 by him / her from this employer.

The right of an individual to standard deductions for personal income tax is registered in the directory Individuals in additional form Data entry for personal income tax on physical. faceopened by the button Personal income tax on the form of a catalog item. In the top table, bookmarks 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 are applied.

It should be noted that in both tables the tabs Deductions you must specify the start date of the table record. 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 18 or 24 years of age, when the only parent married before, etc.). In the lower table, this date means the date on which the standard deductions of an individual began to be applied in the specified organization.

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

Unified social tax is charged on payments to part-time workers, insurance premiums for compulsory pension insurance and contributions against accidents at work in the general order.

Personnel registration of part-time workers

Frame movement

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

A feature of accounting for external part-time workers 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 fired from his previous main place of work. However, from the point of view of labor legislation, such a procedure will not constitute a transfer, because in this case the old labor contract with 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, upon termination of the employment contract, all legal provisions provided for the procedure for the usual dismissal of the main employee must be observed. In particular, an external part-time worker must be paid compensation for unused vacation.

Under the new employment contract, concluded with an individual already as the main employee, the relationship between employer and employee starts from scratch.

Dismissal of a part-time worker

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

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

Registration in the program "1C: Salary and Personnel Management 8" of a 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 above 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 keep all records in in electronic format in this program?

Applying for a part-time job

First you need to outline the difference between combining and part-time work. In the first case, an additional employment contract is not concluded, and the employee is just added duties and additional payment is made for work in another position. With a part-time job, the employee must fulfill his additional duties in his free time from the main job, and this is formalized in a separate employment contract.

It is also necessary to separate the following concepts:

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

When applying for a part-time job, the employer will need to create a new element in the 1C program in the "Individuals" directory, and then in the "Employee" reference book. In case of internal part-time job, you do not need to re-enter data about the employee in the directory "Individuals", but you will need to create a record about the new employee for the position occupied and enter it into the directory "Employees".

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 accounting.

In order to add a part-time employee, you need to add a new record to the infobase. This can be done in the section "Personnel accounting" in the menu "Salary and personnel", adding another element to the directory "Employees". The full name of the employee can be selected from the list (for internal part-time jobs) or manually enter all the data (for external part-time jobs), since data about the individual will not be in the database.

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


Then, following the logic of the document, it is necessary to fill in all the fields and indicate on what conditions the employee is hired, including the type of employment - "Internal combination".


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


After that, the employee's dossier will contain information about the part-time job and what position and in what organization he still holds in addition to the main job.


 

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