An organization or a structural subdivision of an organization that performs Planning and organizing the work of the structural unit. Action plan when creating a separate subdivision

04.07.2020

It should be noted that such a structural division is expedient only within the framework of large enterprise, because in small firms powers can be divided between individual workers. It is important to organize effective interaction between various structural divisions. Their functions should not be duplicated or contradict each other. Special attention focuses on the organization of leadership. The management of the structural unit, although it has broad powers regarding its management, nevertheless undertakes to strictly comply with all orders and requirements of the general director.

Structural subdivision

The correct organization of the work of the accounting apparatus largely depends on how accurately the legal status, administrative and functional subordination of the accounting department, which should be regulated by the Regulations on Accounting. The regulation (on accounting) "Chief Accounting" is developed by the chief accountant together with the accounting team, is agreed with all the main specialists (services) of the enterprise and is approved by the head of the organization.

Important

When developing the Regulations, they are guided by the current legislative acts, instructions and orders of higher organizations on legal, economic and production issues, as well as on organizational issues. accounting. The Regulation on Accounting includes the following sections: General provisions; Structure; Tasks; Functions; Rights; Relationships (service relations); A responsibility.

Structural unit: definition, functions, leadership

Info

The structure of the accounting apparatus depends mainly on the conditions of organization and production technology, the volume of accounting work and the availability technical means accounting. It must meet the following basic requirements: 1) reflect the specific features of the organization and production technology; 2) ensure interaction between structural divisions and executors of the accounting process; 3) avoid duplication and parallelism in the work of structural units and individual performers; 4) use the achievements of the scientific organization of labor; 5) be as simple and compact as possible; 6) provide the management of the enterprise with all the information necessary to control and manage production at minimal cost for the functioning of the accounting department, and external users with reliable financial statements.

Types of structural divisions

Depending on the area of activity of the unit, as well as the scope of responsibility of the head, the latter has the right to delegate some powers to his subordinates. At the same time, a strict system of reporting and control must be observed.

Attention

The final responsibility for the results of the work rests solely with the manager. Activities should be organized as follows:

at the beginning of the period, the head carries out planning, which is fixed in the relevant documents;
then there is continuous monitoring of the results of work in order to be able to respond to deviations in time;
at the end of the reporting period, a check is carried out for compliance of the resulting indicators with the planned ones.

Conclusions The structural subdivision of the organization is its main working cell, which performs certain functions regulated by the relevant regulation.

Structural subdivision

Bodies are also structured into departments state power(for example, branches are created in regional customs departments). As for banks and other credit institutions, as a rule, branches in them are created on a territorial basis and are separate structural units registered as branches; 3) departments.
They are also subdivisions structured according to industry and functional characteristics, which, like management, ensure the implementation of certain areas of the organization's activities. Usually, such units are created in state authorities and bodies local government; they unite in their composition smaller structural units (most often departments). Departments are also created in representative offices foreign companies and in companies based on Western models. 4) departments.

5. main structural divisions of the organization

if the management of the enterprise has decided that it is necessary to create a structural unit, then there is no need or obligation to report this to the registration authorities;
registration is not required tax authorities, pension and insurance funds;
no separate accounting documents are maintained for the structural unit, and its activities are reflected in the general balance sheet of the organization;
a separate statistical code is not assigned to this link;
it is not allowed to open separate bank accounts for a structural unit.

Regulations on subdivisions The activity of a structural subdivision is carried out on the basis of a special regulation, which is developed by the management of the enterprise in accordance with the established legislative norms.

Regulations on structural divisions

However, one should take into account the fact that the division of the organizational structure into independent units, consisting of 2 3 units, whose leaders do not have the right to adopt management decisions, leads to the "blurring" of responsibility and the loss of control over the activities of all structural units. As already noted, independent units can be divided into smaller structural units.

These include: a) sectors. Sectors are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring occurs when two or more specialists are allocated as part of a department to solve a specific problem or carry out a specific project, headed by a chief or leading specialist; after the task is completed, the sector is disbanded.

An independent structural unit is

The name may be derived from the names of the positions of the main specialists who head these divisions or supervise the activities of these divisions, for example, “chief engineer service”, “chief technologist department.” The name may not contain an indication of the type of division. For example, “office, “accounting”, “archive”, “warehouse”.

Names are assigned to production units most often by the type of products produced or by the nature of production. In this case, the name of the manufactured product (for example, “sausage shop”, “foundry shop”) or the main production operation (for example, “car body assembly shop”, “repair and restoration shop”) is attached to the designation of the type of subdivision.

Independent structural unit definition

The larger the organization, the more important and complex this problem is. The regulation on the division of the enterprise is a normative act of local significance, which determines the entire procedure for creating a production unit, its legal position in the structure of the organization, functions, tasks, responsibilities, rights and obligations, the procedure for interacting with others production units. 20 Weird Tattoos People Definitely Regret According to a survey, at least 78% of people in the United States and the UK are happy with their tattoos. While 22% of Americans and 14% of br… Culture 25 Mistakes People Unknowingly Make in Bed You don't need champagne or silk sheets to enjoy your sex life.

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In the General Provisions section, general information about accounting: the concept of "Chief accounting"; degree of independence and subordination; the procedure for appointing and dismissing the chief accountant; a list of the main legal, regulatory and directive documents that guide the accounting department in its work. The "Structure" section contains a list of the names of accounting departments (departments, sectors), headcount main accounting.

The "Tasks" section contains a list of general and specific tasks that are assigned to the accounting department. This is, in particular, the organization of accounting for economic and financial activities and control over the economical use of material, labor and financial resources, the safety of the property of the enterprise.

D.L. Shchur, head of the legal department of the Publishing and Consulting Center "Delo and Service"

The regulation on the structural unit is a local regulatory act of the organization that determines the procedure for creating a unit, the legal and administrative position of the unit in the structure of the organization, the tasks and functions of the unit, its rights and relationships with other units of the organization, the responsibility of the unit as a whole and its head.

Since the requirements for provisions on structural divisions and the rules for their development are not established by law, each enterprise independently decides which issues of organizing the activities of a particular division should be regulated in these local regulations.

Let's start with what is meant by structural unit and for what type of unit the following recommendations are developed.

Structural subdivision is an officially allocated management body for a certain area of the organization's activities (production, service, etc.) with independent tasks, functions and responsibility for their implementation. A subdivision can be either isolated (branch, representative office) or not possessing the full characteristics of an organization (internal). It is for the second type of units, that is, internal ones, that these recommendations have been prepared.

As follows from the Qualification Directory for the positions of managers, specialists and other employees, approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37 (as amended on November 12, 2003), the department of organization and remuneration of labor should develop provisions on structural divisions. Since such a unit is not created in every organization, usually this work is entrusted either to the personnel service, which is most often the initiator of the introduction of provisions, or personnel service(HR department). To joint work the legal or legal department may also be involved.

In some organizations, it is accepted that each structural unit independently develops a position for itself. It is unlikely that such a practice can be called correct, especially if the company has not developed uniform rules and requirements for these local regulations.

The general management of work on the preparation of regulations on structural divisions, as a rule, is carried out by the deputy head of the organization (for personnel, for administrative and other issues).

Types of structural divisions

When assigning a name to a structural unit, first of all, it is necessary to decide what type of unit is being created. The most common is the structuring of the organization into the following divisions:

1) control . These are subdivisions formed according to industry and functional characteristics, and ensuring the implementation of certain areas of the organization's activities and managing the organization. They are usually created in large companies, state authorities and local self-government and combine smaller functional units (for example, departments, departments);

2) branches . The departments are most often structured treatment-and-prophylactic, medical institutions and organizations. These are usually sectoral or functional divisions, as well as departments that combine smaller functional divisions.

Public authorities are also structured into departments (for example, departments are created in regional customs departments). As for banks and other credit institutions, as a rule, branches in them are created on a territorial basis and are separate structural units registered as branches;

3) departments . They are also subdivisions structured according to industry and functional characteristics, which, like management, ensure the implementation of certain areas of the organization's activities. Usually, such units are created in state authorities and local governments; they unite in their composition smaller structural units (most often - departments). Departments are also created in representative offices of foreign companies and in companies in which management is organized according to Western models;

4) departments . Departments are understood as functional structural units responsible for a specific area of the organization's activities or for organizational and technical support for the implementation of one or more areas of the organization's activities;

5) service . "Service" is most often called a group of functionally united structural units that have related goals, tasks and functions. At the same time, the management or leadership of this group is carried out centrally by one official. For example, the service of the Deputy Director for Personnel may combine the personnel department, the personnel development department, the organization and remuneration department, and other structural units that perform functions related to personnel management. It is headed by the Deputy Director for Human Resources and is created to implement a unified personnel policy In the organisation.

The service can also be created as a separate structural unit, formed on a functional basis and designed to ensure the activities of all structural units of the organization within the framework of the implementation of one direction. Thus, the security service is a structural unit that ensures the physical, technical and information security of all structural units of the organization. The labor protection service is also most often created as an independent structural unit and for the implementation of a very specific task - to coordinate labor protection activities in all structural divisions of the organization;

6) bureau . This structural unit is created either as part of a larger unit (for example, a department), or as an independent unit. As an independent structural unit, the bureau is created to conduct executive activities and service the activities of other structural divisions of the organization. Basically, "bureau" is traditionally called the structural units associated with "paper" (from the French bureau - a desk) and reference work.

In addition to the above, production units are created as independent structural units (for example, workshops ) or units serving production (for example, workshops, laboratories ).

The justification for the creation of one or another independent structural unit, as a rule, is linked to the traditions of the organization (recognized or informal), methods and goals of management. Indirectly, the choice of the type of unit is affected by the number of personnel. For example, in organizations with average headcount more than 700 employees, labor protection bureaus are created with a staff of 3-5 employees (including the head). If the staff of the structural unit responsible for ensuring labor protection includes 6 units, then it is called the labor protection department.

If we turn to the organizational structure of federal executive bodies, we can find the following dependence: the staffing of the department is at least 15–20 units, a department within the department is at least 5 units, and an independent department is at least 10 units.

Rules and principles of structuring commercial organization, the staffing standards of a particular unit, its management determines independently. However, one should take into account the fact that the fragmentation of the organizational structure into independent units, consisting of 2 - 3 units, whose leaders do not have the right to make managerial decisions, leads to the "erosion" of responsibility and the loss of control over the activities of all structural units.

As already noted, independent units, in turn, can be divided into smaller structural units. These include:

a) sectors . Sectors (from lat. seco - cut, divide) are created as a result of temporary or permanent division of a larger structural unit. Temporary structuring occurs when two or more specialists are allocated as part of a department to solve a specific problem or carry out a specific project, headed by a chief or leading specialist; after the task is completed, the sector is disbanded. The main functions of the permanent sector is the implementation of a specific area of activity of the main unit or the solution of a certain range of issues. For example, in finance department a sector for financing operating expenses, a sector for methodology and taxation, a sector for financing investments and lending, a sector for bureaus of securities and analysis can be created as permanent ones; as a temporary sector, a sector for the implementation of a specific investment project can be created;

b) plots . These structural units are created on the same principle as the permanent sectors. Usually they are strictly limited to "zones" of responsibility - each section is responsible for a specific area of work. Usually the division of a structural unit into sections is conditional and is not fixed in staffing(or in the structure of the organization);

c) groups . Groups are structural units created according to the same principles as sectors, sections - they bring together specialists to perform a specific task or implement a specific project. Most often, groups are temporary, and their creation is not reflected in the overall structure of the organization. Typically, the group operates in isolation from other specialists of the structural unit in which it was created.

The specific name of the subdivision indicates the main activity of the selected structural unit. There are several approaches to establishing unit names.

First of all, these are names that in their composition contain an indication of the type of unit and its main functional specialization, for example: “financial department”, “ economic management”, “X-ray department”. The name may be derived from the titles of the positions of the chief specialists who head these divisions or supervise the activities of these divisions, for example, “chief engineer service”, “chief technologist department”.

The name may not contain an indication of the type of unit. For example, “office, “accounting”, “archive”, “warehouse”.

In the event that a structural unit is assigned tasks corresponding to the tasks of two or more units, then this is reflected in the name - for example, “financial and economic department”, “marketing and sales department”, etc.

The legislation does not contain rules for establishing the names of structural units - as a rule, organizations assign them independently, taking into account the above rules. Previously state enterprises guided by officially approved staff standards the number of structural divisions, the Unified nomenclature of positions of employees (Decree of the USSR State Labor Committee of 09.09.1967 No. 443) and the Nomenclature of positions management personnel enterprises, institutions and organizations (Decree of the USSR State Labor Committee, the USSR State Statistics Committee and the USSR Ministry of Finance dated 06/03/1988).

At present, to determine the name of the structural unit, it is advisable to use the already mentioned Qualification guide positions of managers, employees and other specialists, containing the names of heads of departments common to all sectors of the economy (heads of departments, heads of laboratories, etc.). In addition, this issue should also be guided by All-Russian classifier professions of workers, positions of employees and tariff categories(OKPDTR).

The composition of the details of the Regulation

The main requisites of the position<*>about the structural unit as a document are:

1) name of the organization;

2) the name of the document (in this case, the Regulation);

3) registration number;

4) title to the text (in this case, it is formulated as an answer to the question about which structural unit this Regulation is about, for example: “On the financial department”, “On the personnel department”);

5) stamp of approval. As a rule, regulations on structural divisions are approved by the head of the organization (directly or by a special administrative act). Constituent documents or local regulations organizations, the right to approve regulations on structural divisions may be granted to other officials (for example, the deputy head of the organization for personnel). In some organizations, it is accepted that the provisions on structural divisions are approved by a body authorized by the founders (participants) legal entity;

6) text;

7) approval marks (if the Regulation, in accordance with the rules adopted by the organization, is subject to external approval, then the approval stamp is affixed, if only internal - then approval visas). Usually the draft Regulations are only internally approved. The list of structural divisions with which it is coordinated is determined by the organization independently.

The draft Regulations on the structural unit are subject to approval:

With a higher manager (if the unit is part of a larger unit);

With the deputy head of the organization, who oversees the activities of the unit in accordance with the distribution of duties between senior employees;

With the head of the personnel service or other department that manages personnel;

With the head of the legal or legal department or with the lawyer of the organization.

In order to avoid inaccuracies in the wording of the relationship of the unit with other structural units, duplication of functions in the regulations on different structural units, it is desirable that the draft Regulations be agreed with the heads of those structural units with which the unit interacts. If the number of subdivisions with which the draft Regulations are to be coordinated is more than three, then it is desirable to issue an approval visa in the form of a separate list of approvals.

Such requisites as the date of publication may not be affixed, since the date of the Regulation will actually be considered the date of its approval. Also, the number may not be indicated, since a separate Regulation is developed for each structural unit.

The text of the Regulation can be structured into sections and subsections. The simplest is structuring into sections:

1. General Provisions".

2. "Goals and objectives".

3. "Functions".

4. "Rights".

More complex is the structure, in which sections are added to the above sections:

"Structure and staffing";

"Leadership (management)";

"Interaction";

"A responsibility".

Even more complex is the structure, which includes special sections on the working conditions of the unit (working mode), issues of control and verification of the activities of the structural unit, assessment of the quality of the performance of the unit's functions, property of the structural unit.

In order to show how the provisions on structural divisions are designed, let's take such a division as the personnel department. A sample Regulation on the simplest, but sufficient for the technocratic organization of the activities of this unit, is given in the "PAPERS" section (p. 91). To develop provisions along this model, it is enough to use the recommendations below for the first four sections. As for more complex models of regulations on structural divisions, one of them, prepared taking into account the recommendations for all sections, will be published in one of the following issues of the journal.

Section 1. "General Provisions"

This section of the Regulations reflects the following issues:

1.1. The place of the unit in the structure of the organization

If the organization has such a document as the "Structure of the organization", then the place of the unit is determined on its basis. If there is no such document, then the Regulation indicates the place of the unit in the organization's management system, and also describes what this structural unit is - an independent unit or a unit that is part of a larger structural unit. In the event that the name of the unit does not allow you to determine the type of unit (for example, archive, accounting), then it is desirable to indicate in the Regulation on what rights it was created (on the rights of a department, department, etc.).

1.2. The procedure for the creation and liquidation of a division

As a rule, a structural unit in a commercial organization is created by order of the head of the organization by his sole decision or in pursuance of a decision taken by the founders (participants) of a legal entity or a body authorized by them. The details of the document on the basis of which the division was created are indicated when stating the fact of the creation of a structural division.

The same paragraph defines the procedure for the liquidation of the unit: by whom such a decision is made and by what document it is drawn up. If the employer establishes special rules for the liquidation of a unit in his organization, then it is also advisable to describe the liquidation procedure here (provide a list of liquidation measures, the timing of their implementation, the procedure for paying compensation to employees). If the organization applies general rules reduction of the staff of the organization's employees, then in this paragraph of the Regulation it is sufficient to confine ourselves to referring to the relevant articles of the Labor Code of the Russian Federation.

It is highly undesirable to use the concept of "abolition of a structural unit", since the abolition is understood as the termination of the activities of a structural unit not only as a result of the liquidation of the unit, but also as a result of its transformation into something else. However, since it is still desirable to resolve this issue, the Regulations must provide for the procedure for changing the status of a structural unit (its merger with another unit, transformation into a different type of unit, separation of new structural units from its composition, joining the unit to another unit).

1.3. Subordination of the structural unit

This paragraph indicates to whom the structural unit is subordinate, that is, which executive carries out the functional management of the department. As a rule, technical departments report to technical director(chief engineer); production - to the deputy director for production issues; planning and economic, marketing, sales divisions - to the Deputy Director for Commercial Affairs. With such a distribution of responsibility between executives, the office, legal department, public relations department and other administrative divisions may report directly to the head of the organization.

If a structural unit is part of a larger unit (for example, a department within a department), then the Regulations indicate to whom (position title) this unit is functionally subordinate.

1.4. Fundamental documents that guide the unit in its activities

In addition to the decisions of the head of the organization and the general local regulations of the organization, the Regulation lists special local regulations (for example, for the office - Instructions for office work in the organization, for the personnel department - Regulations on the protection of personal data of employees), as well as industry-wide and industry-specific legislative acts ( For example, for accounting - the federal law"On Accounting", for the information protection department - the Federal Law "On Information, Informatization and Information Protection").

The structure of this paragraph of the Regulation may be as follows:

“1.4. The department carries out its activities on the basis of: _____________________________"

(name of documents)

“1.4. In its activities, the department is guided by:

1.4.1. ______________________________________________________________________.

1.4.2. ________________________________________________________________________"

“1.4. In solving its tasks and performing its functions, the department is guided by:

1.4.1. ________________________________________________________________________.

1.4.2. ___________________________________________________________________________"

1.5. Other

The Regulations on the structural unit may provide other information that determines the status of the unit. So, for example, the location of the structural unit can be indicated here.

The same section of the Regulations may contain a list of basic terms and their definitions. It is advisable to do this in the regulations on structural units that perform specific functions, and the staff of which includes specialists who perform duties that are not related to the main tasks of the unit (for example, in the Regulation on the Department for Information Protection, it is desirable to clarify what is meant by "information leakage" , "object of information", "opposition", etc.).

In addition, other issues can be included in the "General Provisions" section, which will be discussed further as part of other sections of the Regulations on the structural unit.

HR records management

Keywords:

1 -1

Businessmen and legal entities initially have a different set of powers. Thus, an organization may have one or more of its separate divisions. And the entrepreneur is deprived of such an opportunity. This limitation is justified by the presence of a number of conditions necessary to create a "isolation". They are enshrined in the Tax and Civil Codes of the Russian Federation. Consider, and what signs it has.

Criteria

Sometimes organizations need to conduct their main activities at the wrong address, which is written in the constituent documents. Such a situation may become a prerequisite for the creation of a separate subdivision (hereinafter also - OP). This implies the emergence of new responsibilities. Namely:

registration;
making tax deductions according to certain rules.

To figure out whether an enterprise needs to open an OP, you first need to understand what does separate unit mean What signs does he have? The answer can be found in tax code(Section 2, Article 11). It clearly states that any EP is endowed with the following features (see table).

sign	Explanation	Nuances
Different location of a legal entity and a separate subdivision	We are talking about the address of conducting activities and the official registration of the organization. If they coincide, then there can be no talk of separating the unit.	This sign can be formal: when the addresses of the company and the OP are almost identical, but the house numbers are different. It turns out that the office and its “isolation” can be located next to each other, but be isolated at the same time.
Availability of places to work	Must be stationary, not mobile. Such workplace must be for at least 1 month.	Practice shows that it is enough to equip only one such place to create an OP.

If a unit does not have the listed characteristics, then it cannot be called separate. Here it is already necessary to break it down separately, what such a unit in this case is. But it is definitely not necessary to reflect it separately in the Unified State Register of Legal Entities.

Now it is clear, what is a separate division of the organization. Let us dwell in more detail on workplaces and specific situations.

Jobs OP

Recall that the workplace is understood as the location of the employee of the organization, where he must conduct his activities. It must be controlled by the head of the enterprise (Article 209 of the Labor Code of the Russian Federation).

From this sign it follows that only the equipment of the workplace is not enough. The manager must conclude an employment contract with at least one employee who will perform his tasks at the address of the EP. Working conditions should not prevent the recognition that the place of work is really stationary.

If a person performs his functions on the basis of a civil law agreement, then there is no question of the appearance of a workplace. These relationships are not labor relations. Consequently, there are no employees in a separate subdivision. This means that the creation of the OP itself is incorrectly considered to have taken place.

Thus, a stationary workplace involves the creation of special conditions for the proper performance of duties by an employee of the organization. The presence of an employee working in this position is also a sign of his presence.

Created or not: possible situations

The question of creating an OP seems simple to those who are sure what is a separate enterprise. But only until the moment of disputes. And they really can be. Most often, in practice, they encounter the following options (see table).

Attempt to create an OP	Why is the OP not created?
The staff is registered under civil law contracts	The OP is not open even if the performers perform their duties for a long time and do it in another city or region. The absence of an employment contract indicates the absence of a place to work.
Using property from another region to make a profit by renting it out, etc.	This fact does not serve as a basis for the creation of an OP organization
A person who performs his duties at home was hired as an employee in the company	In this case, the OP also does not arise, because the head of the company does not control the workplace of the employee. This also includes the situation when a person is sent on a business trip. It is also impossible to monitor the workplace of such an employee. And he performs his duties, acting according to the rules work schedule taken at the place of the business trip.

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OP forms

There are several varieties. But it is generally accepted that stand-alone enterprise (what is it we have already figured out above) can have 2 main forms:

representation;
branch.

OP criterion	Representation	Branch
What do you need	Represents the interests of the company, is engaged in their direct protection in accordance with the Civil Code of the Russian Federation and other laws. The name of this form of OP fully corresponds to its functionality.	Work in new regions, the possibility of obtaining more reliable information and building on its basis a more competent marketing policy
Main features	Has an address that is not related to the address of the main office indicated in the constituent documents	It has a different address with the head office (usually located in different cities or regions).
Is a separate legal entity created	There is no creation of a new legal entity. The representative office is managed by a person who has a power of attorney drawn up by the head of the organization itself.	A greater number of powers than a representative office does not imply the opening of a separate organization. At the head is the director of the branch, acting on the basis of a power of attorney received from the head of the company.
On the basis of what it operates	The head of the representative office acts in accordance with the regulations governing the work of this separate subdivision. This position is created by the head office.	In accordance with the regulations adopted in the parent organization.
What can I do (examples)	Marketing, developing an advertising strategy and conducting activities aimed at attracting new customers. The representative office can promote the product or service created by the organization to other regions (countries)	May partially or fully perform the functions of the head office. A branch may also be endowed with the functions of a representative office.

They have common features and some differences. Let's consider them in more detail.

A newly created LLC quite often does not have its own or rented office and is registered only at a legal address. This may be the home address of the head (founder) or an address with postal and secretarial service. So far, no real activity is being carried out, and correspondence intended for LLC, especially from official bodies, arrives in a timely manner, this situation is normal. But, sooner or later, LLC begins to work, which means that it must “materialize” somewhere in space.

You can get answers to any questions regarding the registration of an LLC and an individual entrepreneur using the service free consultation for business registration:

Sometimes the nature of the business allows it to conduct business from home or with the help of remote workers, but if the LLC opens a store, warehouse, office, production facility, or in some other way begins to conduct business at an address different from the legal address, then it is necessary to create and register a separate division.

There is an important condition here - the criterion for creating a separate subdivision is the presence of at least one stationary workplace, and it is recognized as such if created for a period of more than one month. The concept of a workplace is Labor Code(Article 209), from which it can be concluded that:

an employment contract must be concluded with the employee;
the workplace is under the control of the employer;
the employee is constantly in this place in accordance with his official duties.

Based on this, a storage warehouse that does not have a permanent employee will not be considered a separate unit. Vending machines, payment terminals, ATMs, etc. are not considered as such. Remote (remote) workers also do not fall under the concept of a "stationary workplace", so the conclusion with them employment contracts does not require the creation of a separate unit.

Please note that individual entrepreneurs should not create and register separate divisions. Individual entrepreneurs can operate throughout the Russian Federation, regardless of location state registration. If they work on the UTII regime or have bought a patent, they only have to additionally register with the tax authorities at the place of business.

What should be a separate subdivision in order for the organization to be eligible for the simplified tax system

Article 346.12 of the Tax Code of the Russian Federation prohibits the use of a preferential simplified taxation system for organizations that have branches (the requirement for the absence of a representative office has already been cancelled). Of course, the question arises - how to formalize a separate division so that it is not recognized as a branch, while the organization retains the right to? To understand this, you will have to refer to the provisions of three codes: Tax, Civil and Labor:

The Tax Code (Article 11) gives the concept separate division of the organization as "... any division that is territorially isolated from it, at the location of which stationary workplaces are equipped." At the same time, it does not give a description of the types of a separate subdivision of the Tax Code of the Russian Federation.
The Civil Code (Article 55) characterizes a separate subdivision only in the form representative offices and branches. That is, it is also unclear from these provisions what else, besides a representative office and a branch, separate subdivisions can be.
The Labor Code (Article 40) indicates that “... a collective agreement may be concluded in the organization as a whole, in its branches, representative offices and other separate structural divisions". Thus, only here it can be seen that separate divisions can be something other than a branch and a representative office.

As a result, we are dealing with some kind of elusive notion of another separate subdivision, therefore, when creating such a subdivision, one should simply avoid the criteria that characterize it as a branch or representative office. These characteristics in the law are more than meager:

a representative office is a separate subdivision of a legal entity located outside its location, which represents the interests of the legal entity and protects them;
a branch is a separate subdivision of a legal entity located outside its location and performing all or part of its functions, including the functions of representative offices;
representative offices and branches are not legal entities, and information about them must be indicated in the Unified State Register of Legal Entities, and therefore in the charter of the organization.

It is no coincidence that we understand this issue in such detail, because non-compliance with these requirements (sometimes implicit) can deprive an organization of the opportunity to work on the simplified tax system, and unexpectedly. For example, the head believes that the created separate subdivision is not a branch, so the organization continues to work on a simplified system, although it no longer has the right to do so.

In such cases, the organization will be recognized as operating from the beginning of the quarter in which a separate subdivision was created that has signs of a branch. And the loss of the right to tax leads to the need to accrue all taxes of the general regime: income tax, property tax, VAT, and it is with the latter that the most problems can arise. VAT must be charged on the cost of all goods, works and services sold for the current quarter, and if the buyer or customer refuses to pay extra, then the tax will have to be paid at their own expense.

Signs of a branch and representative office

Given the unpleasant consequences for the payer of the simplified tax system, recognizing a separate subdivision as a branch can lead to, you need to know what its signs may be:

The fact of creating and starting the activities of a branch or representative office is reflected in the charter of the LLC (from 2016 this is not necessary).
The parent organization approved the regulation on the branch or representative office.
A head of a separate division has been appointed, who acts by proxy.
Internal regulations regulating the activities of a separate subdivision, as a branch or representative office.
A branch or representative office represents the interests of the parent organization before third parties and defends its interests, for example, in court.

Thus, in order to retain the right to the simplified tax system, it is necessary to ensure that the created separate subdivision does not have the indicated signs of a branch. In addition, it is necessary to indicate in the Regulations on a separate subdivision that it does not have the status of a branch or representative office and does not economic activity organization in full (for example, a store is engaged only in the storage, sale and delivery of goods). The creation of a separate subdivision is within the competence of the head of the LLC; it is not necessary to enter information about this into the charter.

We inform the tax office about the opening of a separate subdivision

According to article 83(1) of the Tax Code of the Russian Federation, organizations must register for tax purposes at the location of each of their separate subdivisions. An additional requirement to report to the tax inspectorate about all separate subdivisions (within a month) and about changes in information about them (within three days) is established by Article 23 (3) of the Tax Code of the Russian Federation.

Thus, when creating a separate subdivision (not being a branch or representative office), an LLC must:

report this to your tax office, approved by order of the Federal Tax Service of Russia dated 09.06.2011 No. ММВ-7-6 / [email protected];
register with the tax authorities at the location of this subdivision, if it is established in the territory under the jurisdiction of a different tax inspectorate in which the head office is registered.

The tax inspectorate at the place of registration of the head office, to which notification No. С-09-3-1 was submitted, she herself reports this fact to the Federal Tax Service at the location of the created separate subdivision(Article 83(4) of the Tax Code of the Russian Federation), that is, an LLC is not required to register independently.

If several separate divisions are in one municipality, but in the territories under the jurisdiction of different tax inspectorates, registration can be carried out at the location of one of the separate divisions, at the choice of the organization. For example, if an LLC has several stores in one city in the territories of different Federal Tax Service, you do not need to register with each of them, you can select one inspection by indicating this choice in the message.

When changing the address of a separate subdivision, it is not necessary to close and reopen it (such an obligation existed until September 2010), but only submit a message to the tax office at the place of registration of the subdivision indicating the new address.

Registration in funds

Previously, registration with the Pension Fund when opening a separate subdivision was carried out on the basis of an application from an LLC, now this data is automatically transmitted by the tax inspectorate. However, the obligation to independently register with the FSS remains.

To register with the FSS, notarized copies are submitted:

tax registration certificates;
certificate of state registration of a legal entity or a record sheet of the Unified State Register of Legal Entities;
notification of registration as an insurer of the parent organization, issued regional office FSS;
information letter of the state statistics service (Rosstat);
notifications of tax registration of a separate subdivision;
opening order, Regulations on a separate subdivision, documents confirming that a separate subdivision has separate balance sheet and current account;
original .

Pay a single simplified tax and insurance premiums for employees employed in a separate subdivision, it is necessary at the place of registration of the parent organization, and personal income tax from these employees must be withheld at the location of the separate subdivision.

Responsibility for violation of the procedure for registration of a separate subdivision

Violation of the deadlines for filing messages and applications for registration of a separate subdivision entails the following penalties:

violation of the deadline for filing an application for registration - 10 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
conducting activities by a separate subdivision without registration - a fine in the amount of 10 percent of the income received as a result of such activities, but not less than 40 thousand rubles (Article 116 of the Tax Code of the Russian Federation);
violation of the registration period with the FSS - 5 thousand rubles or 10 thousand rubles if the violation lasts more than 90 calendar days (Article 19 No. 125-FZ of 07/24/98).

Action plan when creating a separate subdivision

Determine that the organization creates a separate division that is not a branch or representative office (because they have a different registration procedure).
Make sure that the created workplace is stationary, that is, created for a period of more than a month, the employee is constantly present at it, and this is due to the performance of official duties. If the employee is remote, it is not required to create a separate division.
Within a month after the creation of a stationary workplace, inform the tax office where the LLC is registered about the creation of a separate subdivision in the form No. C-09-3-1.
Register with the Social Security Fund within 30 days.
If necessary, notify within three days of a change in the address or name of a separate subdivision to the Federal Tax Service at the place of registration of the subdivision in the form No. C-09-3-1.

A structural subdivision of an organization is a certain part of an enterprise that is focused on performing individual tasks in accordance with job descriptions, charter and other local regulations. About what a structural unit of an organization is, why they are needed and how they are provided legal regulation, should be known to every employer and specialist.

What is a structural unit of an organization - legal regulation

The concept of a structural unit of an enterprise defines it as a separate unit that unites certain jobs and employees occupying them, which has a certain independence within the organization. The division into structural units allows for effective delegation of labor, simplifies the management of personnel and the entire enterprise as a whole. That is why, without division into structural units, effective conduct of activities is possible only in organizations related to small businesses.

Legislation, in turn, does not regulate the activities of individual structural units in any way, does not single out their features and does not provide any legal mechanisms related to this aspect of labor relations. Therefore, employers have the right to independently organize the separation of various teams and structures within the enterprise, without unnecessary restrictions on regulatory and procedural issues.

Branches and subsidiaries are not considered structural divisions of the organization. Key Features structural divisions lies precisely in the fact that they are allocated strictly within the company, are not independent and cannot exist in isolation from the business entity as a whole.

Accordingly, the structural divisions of the organization cannot have the characteristics of an independent business entity. That is, certain principles must be observed in relation to them:

The employer must not notify the regulatory authorities or trade unions about the creation or disbandment of structural units, their reformatting, until changes are made in the actual workplaces.
Structural divisions are not registered with tax authorities and insurance funds.
Separate financial statements in relation to the structural divisions of the enterprise are not kept. Also, they are not assigned separate statistical codes. The activity of structural divisions is reflected in the general balance sheet of the enterprise.

The legislation does not provide for and does not allow the possibility of opening separate bank accounts for individual structural divisions of the company.

Types of structural divisions of the organization

Since the concept of structural divisions of an organization is not enshrined in legislation, the questions of the name, as well as the specific goals and objectives facing these divisions, may have different answers. But in most cases in personnel office work established main names are used, which can greatly simplify the creation effective system distribution of duties and personnel management in the enterprise. So, examples of the names of the structural divisions of the organization, along with their main tasks and functions, may look like this:

In addition, other types of structural units within the enterprise can also be distinguished. So, for production, there is often a division into separate workshops. There is also a division into sectors, sections and groups - these structural units determine specific work and areas of work, as well as the areas of responsibility of employees.

The division into structural divisions in the enterprise suggests that many employees can simultaneously be included in the various divisions and simultaneously be members of several of them. So, for example, a builder-repairer may belong to the department overhaul, which, in turn, will be included in the economic department of the enterprise. At the same time, a colleague of this builder, in a similar position, can work at the first service site with one team, and the builder himself can work at another site with other responsible persons.

How to create a structural unit - procedure

The employer, as mentioned earlier, independently decides on the introduction of various structural units and on the regulation of their activities. At the same time, the main document on the basis of which the this system personnel management, is a regulation on a structural unit or another similar in meaning internal document. The content of this provision is not regulated, but traditionally includes:

General information about the enterprise and the planned actions, the purpose of creating organizational structures.
Specific information on the number of employees - both for the enterprise as a whole and for the planned divisions.
Tasks and functions of the created structural divisions.
Direct appointment of leadership in them or the creation of mechanisms for appointing leadership.
The order in which the relationship between different units is carried out.
Determination of the collective responsibility and responsibility of the heads of departments within the organization.
The procedure for liquidation, merger and other actions that change structural divisions.

The regulation on a structural subdivision can be created either one-time, when introducing this system, or supplemented later or adopted anew when additional subdivisions are created. The most convenient way will be when the main document contains only the main principles of the system of structural divisions, and each individual division is put into operation and regulated within the enterprise by separate ones.

The main task of the employer when creating structural units at the enterprise is the most accurate and clear indication of the functions of this structure. So, when specifying functions, you should pay attention to the following nuances:

To avoid the most common mistakes, it would not be superfluous to pay the attention of employers to the main requirements for structural divisions:

Each division should have a clearly defined hierarchical structure that provides subordination in the enterprise.
The legal basis for the activities of the unit should provide this unit with the opportunity to act flexibly and not be fixed in a rigid framework - otherwise there will be no point in the division of labor.
The size of the units should correspond to the capabilities of the leader. At the same time, it is necessary to understand that the optimal size in most cases is the size of structural units from 5 to 20 people, but no more, and no less.