A cashier can be either a person specially hired for the position of cashier (senior cashier) or accountant-cashier, or another employee, including the chief accountant or the head of the organization (clause 4 of the Procedure cash transactions). It is important that such an employee is already 18 years old, otherwise you will not be able to conclude a full individual agreement with him. financial liability(Article 244 of the Labor Code of the Russian Federation).

What are the job responsibilities of a cashier (accountant-cashier)

Cashier- this is an employee whose job responsibilities include conducting cash transactions at the organization’s cash desk (accepting and issuing cash, accounting for them (including in the program), preparing cash documents) (clause 4, 4.2 of the Procedure for conducting cash transactions ). In the case where the employee’s responsibilities also include servicing cash registers, such a position is usually called “cashier-operator” (clause 4.1 of the Standard Rules for Operating Cash Register Machines).

If there are several cashiers in the organization, then one of them is appointed as a senior cashier (clause 4 of the Procedure for conducting cash transactions).

Accountant-cashier- this is an employee whose job responsibilities, in addition to the duties of a cashier, include maintaining accounting on a specific site.

Example. Extract from the job description of a senior cashier

Example. Excerpt from the job description of an accountant-cashier

How to assign cashier duties to an employee

do not provide fulfillment of such duties is necessary (Articles 60, 60.2, 151 of the Labor Code of the Russian Federation):

1) conclude an agreement with him on combining positions and familiarize him with the cashier’s job description against signature. The agreement must establish:

Amount of additional payment for combination;

The term of the combination - for example, during the cashier’s vacation period or until the employee is hired as a cashier;

2) issue an order in free form to assign the employee the duties of a cashier in order to combine positions;

Example. Order assigning cashier duties to an employee

3) arrange the acceptance and transfer of the cash register.

To assign cashier duties to an employee, employment contract and whose job description provide for replacement cashier during his absence (vacation, illness), it is enough to issue an order for the employee to temporarily perform the duties of a cashier and formalize the acceptance and transfer of the cash register. In this case, it is not necessary to enter into an agreement on combining positions and make additional payments (Letters of the Ministry of Health and Social Development dated March 12, 2012 N 22-2-897 , Rostruda dated May 24, 2011 N 1412-6-1. The order must indicate the period for which the employee performs the duties of a cashier.

Russian Federation. Clause 1.6 of Regulation No. 373-P states that cash transactions are carried out at legal entity, an individual entrepreneur as a cashier or other employee determined by the head of the organization from among his employees (hereinafter referred to as the cashier), with the establishment of the corresponding official rights and duties that the cashier must familiarize himself with upon signature. It follows from this that any employee of the organization, including the chief accountant, can be appointed by the manager to perform the duties of a cashier. This is especially typical for small enterprises, where there is no one else except the chief accountant, or there is only the position of chief accountant and cashier, but the cashier is temporarily absent - for example, on maternity leave until the child reaches the age of three years. In this case, it would be logical to entrust the chief accountant with the duties of a cashier.

Is it necessary to create a cashier position?

But since the Labor Code of the Russian Federation is higher in legal status than the resolution, then in case of contradictions, the provisions of the Labor Code of the Russian Federation are applied. There is another document that partially answers the question posed.

How to correctly arrange the combination of the positions of chief accountant and cashier

Additional agreement and order Combining the position of chief accountant with the duties of a cashier must be formalized:

• — agreement of the parties to the employment contract (sample 1 below);
• - by order (instruction) of the manager to assign cashier duties to the chief accountant on a combination basis (sample 2 below).

Please note: in the agreement on combining positions, you can include a separate clause on the employee’s full individual financial responsibility: “The employee bears full individual financial responsibility for the shortage of the property entrusted to him in accordance with the Agreement on full individual financial responsibility No. 10/PMO dated 02.11.2015.”

How to arrange for the chief accountant to combine the position of cashier?

Important

An example of such damage is the amount of the fine for late submission of reports, provided that: - the delay was caused by the fault of the chief accountant; — compilation and presentation of reports is the job responsibilities of the chief accountant. The chief accountant, in the absence of a separate agreement on financial responsibility concluded with him as a cashier, should not be responsible for the lack of money, even if his employment contract, along with the chief accountant’s responsibilities, also stipulates cashier duties.

Can an employee combine two positions: cashier and chief accountant?

• - the position of cashier is vacant or another employee performs only part of the duties for this position;
• — the chief accountant signed an agreement to combine the position of cashier;
• — the agreement establishes the duration of the combination, the responsibilities assigned to the employee in the position of cashier, and determines the additional payment for the combination;
• — the chief accountant performs the duties of a cashier during the established working hours without release from the main job.

Additional payment for combining the position of a cashier. Additional payment for combining the position of a cashier can be established:

• - in a fixed amount;
• - as a percentage of tariff rate(salary) or wages employee in a part-time or main position.

No minimums or maximum sizes The Labor Code does not establish additional payments for combining positions.

Combining the position of chief accountant and cashier

• Themes:
• Part-time job
• Combination
• Part-timers

Question B staffing table The organization does not have the position of accountant-cashier. The manager assigned the duties of the cashier to the chief accountant.
Is it possible to formalize the performance of the duties of a cashier by the chief accountant in such a way as not to impose additional payment on him, for example, to include the duties of a cashier in job description chief accountant? If so, is it necessary to issue an order assigning cashier duties to the chief accountant? Answer In this case, it is necessary to formalize the combination of the cashier position (with its introduction into the staffing table) and with the establishment of an additional payment by agreement of the parties to the employment contract. The Labor Code of the Russian Federation Federal Law No. 402-FZ dated December 6, 2011 “On Accounting” does not contain a ban on the chief accountant combining the position of cashier.

For more information about this, see the addendum.

The employee undertakes to perform, during the established duration of the working day, along with the work specified in the employment contract, extra work as a cashier. 2. For additional work performed under this agreement as a cashier, the Employee receives an additional payment in the amount of 15,000 (Fifteen thousand) rubles per month.

3. This additional agreement comes into force from the moment it is signed by both Parties. 6. This additional agreement is drawn up and signed in two copies having equal legal force, one of which is kept by the Employer, the other is transferred to the Employee.

Signatures of the parties Employer: Employee: Step 2. You need to print an order on combining positions indicating the amount of additional payment and have it signed by the manager. This order is the basis for accounting to charge the established surcharge.
Let's give an example of such an order.

Who cannot combine the position of cashier

At the same time, neither the Labor Code of the Russian Federation nor other federal laws or regulations do not contain. Previously, Resolution of the Council of Ministers of the USSR dated December 4, 1981 N 1145 “On the procedure and conditions for combining professions (positions)” did not allow the combination of positions, including by heads of organizations, their deputies and assistants, chief specialists, managers structural divisions. However, it was declared invalid on the territory of Russia (clause 3 of the Decree of the Government of the Russian Federation of March 10, 2009 N 216 “On amending and invalidating certain acts of the Government of the Russian Federation”).
Home — Articles Often, when hiring a chief accountant, the manager initially stipulates with him that he will also perform cashier duties, and stipulates them in the chief accountant’s employment contract. Combining positions means that an employee of an organization, along with work in his main position specified in the employment contract, also performs additional work in another position.
Moreover, he does this within the limits of his normal working day (and not beyond that) due to the intensity (condensation) of work during the day. But other situations also occur. Sometimes managers small firms, in which cash transactions are carried out infrequently, having lost a cashier for some reason (went on maternity leave, quit, etc.), they prefer not to hire a new person for this position. They offer the chief accountant to perform the function of a cashier for additional money.

Attention! Even if an agreement on full financial liability is concluded, but the amount of “cashier’s damage” exceeds your “combined” average monthly earnings, then the damage caused can only be recovered from you through the court. In addition, without concluding an agreement on full financial cashier responsibility, the manager does not have the right to allow the chief accountant to work as a cashier.

And banks when checking cash discipline are watching this. Thus, the existence of an agreement on cashier liability will allow the employer to reimburse the entire amount of the shortfall, even if it exceeds the employee’s average monthly earnings.

In addition, if the damage compensation case goes to court, then the employee himself will have to prove his innocence.

If the cashier in the institution is absent for good reasons (vacation, illness) or such a position is not provided at all, since the enterprise is still small, then the duties of this employee can be assigned to the accountant. To do this, a corresponding document must be prepared and signed. It is called “Order on assigning cashier duties to an accountant.”

FILES

In addition, to comply with all the nuances, some changes will be required in the job description and employment contract. One or two papers must indicate the amount that the employee is entitled to for the additional workload.

Attention! It should not be less than the amount of additional payments prescribed in the Labor Code (in particular, Article 151).

Why do you need an order to assign cashier duties to an accountant?

If there is a need to carry out transactions with cash and draw up cash receipts and debit orders, the bank with which the institution cooperates will definitely inquire about the order.

Can the chief accountant be responsible for the cash register?

In accordance with the law, if there are several accountants in an institution, then the duties of a cash desk employee can be assigned to anyone except the chief accountant.

In the case where the chief accountant is the only one in the organization (and this most often happens), then these functions can be assigned directly to him.

What will you need besides the order?

Paper alone is not enough for the full legality of ongoing processes.

There are several options that the head of an organization can resort to if it is necessary to perform the duties of one employee by another.

First option. An order is drawn up, signed, and then an agreement on full swearing is concluded with the employee. responsibility, is certified, then changes are made to the employment contract of the accountant (or the chief accounting specialist in the organization, depending on the circumstances), which provide for him to perform all the functions of a cashier. This option is more logical.

Second option. An order and an agreement are formed and signed, as in the first option, plus amendments to the acting status are made. cashier in .

Algorithm for drawing up a document

At the top of the paper there is a header in which the name of the document and the date of its preparation are written. Then, after the title, the reasons for the absence of the employee as such are indicated. These reasons may be:

• dismissal of a previous employee;
• going on leave (to care for a child, etc.);
• business trip of the main employee;
• the enterprise is small, and the position itself is not provided, and other reasons.

This is what it should look like:

After the introductory part, the wording (as in any other order) “I order” is required, followed by a colon. Then comes a list of what needs to be done: authorize an employee (with full indication of full name and position) to perform work with one of the types of cash registers.

In this case, the model of the cash register must be clearly stated. It could be:

• AMC 100K – if the organization sells food products;
• autonomous cash registers with and fiscal memory type ORION-100K or MERCURY-180K;
• mobile payment terminals with a modem and battery type YARUS C2100;
• printers that do not work without a computer or terminal (they are called fiscal registrars) type FPrint -5200PTK and similar;
• receipt printers (they do not have built-in memory, which means they do not need to be registered with the tax office) of the types Shtrikh 600, MPRINT R58 USB, etc.

In short, regardless of the model, the cash register must be registered.

In addition to appointments, the order prescribes the employee’s authority to keep a journal, draw up the necessary reports, and sign cash documents from the official “cashier” or “administrator.”

The text should also contain information about the employee’s familiarization with such a document as the Procedure for Conducting Cash Transactions. This review will require an additional signature of the employee who assumes the rights and responsibilities of the cashier.

Footnote to the agreement on mat. responsibility will also be useful. Without it, the order will also be valid, but it will need to be supplemented with an annex in the form of this agreement.


At the end of the text of the document there must be at least two signatures: the accountant-cashier and his manager. The date is already at the beginning.

What else may be contained in the document?

If it is not planned to make changes to the job description of an accountant (or chief accountant) regarding the performance of the duties of a cashier, then the Order must contain a line (at the end of the first paragraph on the appointment) “with an additional payment in the amount of XXX.” This condition guarantees full compliance with labor laws.

Is it necessary to compile

Important! Even if the staffing table does not include the position of a cash register employee and there is a single job description indicating that all cashier functionality is included in the accountant’s list, an order assigning duties is required.

This is due to the fact that the vast majority of banks licensed in the Russian Federation clearly state the terms of interaction with individual entrepreneurs, LLCs or other legal entities. Under these conditions, cash transactions cannot be carried out by anyone other than a cashier, who is selected from the existing staff or hired separately.

In large organizations

If we are talking about an individual entrepreneur, then the employee’s written consent to assign duties is not required. If the company has a separate manager and he makes a decision on such a personnel change, then he is obliged to inform the superior manager about this in writing.

An employee who is preparing to perform new duties gives written consent that he has nothing against changing the job description, issuing an order and concluding a liability agreement.

Usually there is no difficulty with this, since the remuneration of such an employee increases in accordance with the Labor Code of the Russian Federation.

These reasons may be:

• dismissal of a previous employee;
• going on leave (to care for a child, etc.);
• business trip of the main employee;
• the enterprise is small, and the position itself is not provided, and other reasons.

This is how it should look: After the introductory part, the wording (as in any other order) “I order” is required, followed by a colon. Then comes a list of what needs to be done: authorize an employee (with full indication of full name and position) to perform work with one of the types of cash registers. In this case, the model of the cash register must be clearly stated.

Order on assigning cashier duties to an accountant

Attention

Namely:

• the manager should not be a member of the bodies exercising control and supervision functions in this organization. That is, he cannot combine the duties of an auditor, auditor, etc.

This procedure is provided for in Part 2 of Article 276 Labor Code RF, as well as Article 7 of the Law of December 6, 2011

No. 402-FZ. Question from practice: can an employee combine more than two positions in the same organization? Yes, he can. IN labor legislation There are no restrictions on the number of positions that the same employee can hold (Art.
60.2 of the Labor Code of the Russian Federation).

How to combine the position of accountant and cashier

If the job description is issued in the form of a separate document and the amendments made concern mandatory conditions employment contract, the organization is obliged to obtain the employee’s consent to continue labor relations in new conditions. After this, changes are made to the employee’s job description.
To do this, in addition to changes to the instructions themselves (by preparing job descriptions in new edition or changes to it), it is necessary to draw up an additional agreement to the employment contract with the employee. If the employee agrees to the changes, approve the job description in the new edition (changes to the job description) by order of the head of the organization and, in the general manner, familiarize it with the employee against signature. This procedure for making changes to the job description follows from the letter of Rostrud dated October 31, 2007.
№ 4412-6.

A secretary has been appointed cashier in the organization

Question from practice: how to reflect the condition of combining professions in an order for employment in form T-1 In the line “Conditions of employment, nature of work” of the order in form No. T-1, indicate: “On the terms of combining with the position (name of position )". The form of the employment order was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004.
№ 1.

Registration of a combination for an already working employee How to establish a combination of professions (positions) for an already working employee If a combination is established for an employee already working in the organization, be sure to obtain his consent to the combination (Part 1 of Article 60.2 of the Labor Code of the Russian Federation). The consent of the parties to combine the combination must be formalized in the form of an additional agreement to the employment contract (Part.

1 tbsp. 60.2 of the Labor Code of the Russian Federation).

If there is a cash register at the enterprise, is a cashier required?

There are several options that the head of an organization can resort to if it is necessary to perform the duties of one employee by another. First option. An order is drawn up, signed, and then an agreement on full swearing is concluded with the employee.

responsibility, is certified, then changes are made to the employment contract of the accountant (or the chief accounting specialist in the organization, depending on the circumstances), which provide for him to perform all the functions of a cashier.

Important

This option is more logical. Second option. An order and an agreement are formed and signed, as in the first option, plus amendments to the acting status are made. cashier in the accounting job description. Algorithm for drawing up a document At the top of the paper there is a header in which the name of the document and the date of its preparation are written.

Is it necessary to include the position of cashier in the staffing table?

If the work is one-time and is not repeated for some time, and the employer is interested in the result, not the process, then it is better to conclude a civil contract. For more information about this agreement, see How to conclude a civil contract for the performance of work (provision of services) with a citizen.

Info

A question from practice: is it necessary to draw up an additional agreement to the employment contract every time or is it enough to conclude once if the employee’s volume of work periodically increases? An additional agreement must be drawn up for each case of an increase in the volume of work. An increase in the volume of work performed means the performance, along with one’s main work stipulated by an employment contract, of an additional volume of work in the same profession or position (Part.

• the work (position) that the employee will perform additionally, its content and volume;

Such requirements for registration of combinations are provided for in Part 3 of Article 60.2 of the Labor Code of the Russian Federation. Popular questions Based on the concluded additional agreement, issue an order on combining professions (positions). The standard form of such a document is not provided for by law, so draw up the order in any form. Question from practice: is it necessary to include work book employee information about combining professions (positions) In the work book, the employer enters information about the employee, the main job he performs, transfers to another permanent job, about dismissal, as well as information about awards (part 4 of article 66 of the Labor Code of the Russian Federation, clause 4 of the Rules approved by Government Decree of April 16, 2003 No. 225, clause

If the organization does not have a cashier position

Additionally, one should take into account the fact that if the reason for amending the job description is a change in organizational or technological working conditions in the organization, then the employee must be notified in advance about the upcoming changes. Namely: no later than two months before the implementation of the changes required by the employer.

This is stated in Part 2 of Article 74 of the Labor Code of the Russian Federation. The specified procedure should be followed regardless of how the job description to which changes are required is drawn up (as a separate document or an annex to the employment contract).

An example of making changes to a job description, which is an independent document. The need to make changes is related to changes in the organizational working conditions of Alfa CJSC located in Moscow. At the same time it has separate division, located in Irkutsk.
Labor Code of the Russian Federation, section 3 of the Instruction, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69). The combination is formalized for a certain period by agreement of the parties with the issuance of an order from the manager.

After this period, the employee stops working in the combined profession (position) and continues to perform only the work provided for in the employment contract. Both the organization and the employee have the right to cancel the combination early by notifying the other party in writing no later than three working days in advance.

This procedure is established by Article 60.2 of the Labor Code of the Russian Federation. Ivan Shklovets, Deputy Head of the Federal Service for Labor and Employment 2. Answer: Is it possible to make changes to the job description? Yes, it is possible. The need to make changes to a job description most often arises when adjusting the volume job responsibilities employee.

If the company does not have a cashier position

Answer please. If there is a cash register at the enterprise, is a cashier required? The deputy chief accountant does not refuse to manage the cash register. Is it necessary to register a combination or part-time job in this case? Or should we just add these functions to the employment contract? And is a liability agreement required? Answer Answer to the question: According to clause 4 of the INSTRUCTION of the Central Bank of the Russian Federation dated March 11, 2014 No. 3210-UO on the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses, it is allowed to conduct cash transactions either by a cashier or by another employee, a certain head of a legal entity, individual entrepreneur or another authorized person from among his employees, with the establishment of the corresponding official rights and responsibilities, which he must become familiar with upon signature.

About signing cash documents if the company does not have a cashier position on its staff. Can the head of an organization sign cash register documents for a cashier if there is no cashier position on the staff? If the company does not have a cashier position, there is a manager and a chief accountant who can sign cash documents?

The company does not have a cashier position on staff. Assignment of cashier duties to the manager or chief accountant. Documenting.

Question: Can the head of an organization sign cash register documents for a cashier if there is no cashier position on staff? If the company does not have a cashier position on staff, but has a manager and chief accountant, who can sign cash documents?

Answer:
Yes maybe. If the functions of a cashier are performed by a manager, then he must sign cash documents. Assign the right to sign cash documents for the cashier to the manager by order in free form. In the order, for example, indicate: Due to the lack of a cashier position, I assign the responsibility and duties of a cashier to myself.

The head of the organization can also grant the right to sign cash documents for the cashier to another employee (employees) on the basis of a power of attorney or order. The manager himself must appoint a list of people who have the right to sign primary accounting documents (clause 14 of the Regulations, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n,). In this case, the transcript of the signatures in the PKO and RKO must belong to these persons so that those who signed can be identified.

Rationale

How to draw up an incoming and outgoing cash order, a journal for registering incoming and outgoing cash documents

Who signs the receipt

The cash receipt order must be signed by the chief accountant or accountant. And also a cashier.

Instead of an accountant, cash documents can be signed by another employee of the organization. To do this, the head of the organization (entrepreneur) must draw up an administrative document appointing a person in charge. The candidacy of such an employee is approved by the manager with the chief accountant (if there is one in the organization).

If there is no accountant in the organization at all, then the order is signed by the head of the organization (entrepreneur) and the cashier.

Does the organization have neither an accountant nor a cashier? Then all cash documents are signed personally by the manager (entrepreneur). Such rules are established by the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

If the organization does not have an accountant, then the manager must endorse the expense document in any case. Even when he put his signature on the attachments to the cash order. This follows from the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U.

At the same time, the manager can grant the right to sign documents, including cash registers, to one of the organization’s employees. For example, during your absence. To do this, it is enough to issue a power of attorney ().

How to organize document flow in accounting

The manager himself must appoint a list of people who have the right to sign primary accounting documents (clause 14 of the regulation approved by Order of the Ministry of Finance dated July 29, 1998 No. 34n,). These can be employees of the organization (cashier, manager, etc.), as well as representatives of a third-party organization that does accounting.

The right to sign bank documents can be transferred to full-time employees, as well as to persons providing accounting services (clause 7.5 of Bank of Russia Instruction No. 153-I dated May 30, 2014). Thus, in addition to the head of the organization, bank documents can be signed by an employee of the organization or the head of a third-party organization that keeps records.

At the same time, the head of the organization himself cannot sign for the chief accountant. The fact is that, since the organization is not a small (medium) enterprise, the manager cannot take over the accounting. This conclusion follows from Part 3 of Article 7 of the Law of December 6, 2011 No. 402-FZ.

Ten new rules by which cash transactions must be completed

Who in the company can draw up cash documents and work with cash in the cash register

*Based on the director's order.