About consideration of letters concerning possibility of combination by the worker of a warehouse of a position of the accountant, the chief accountant and the cashier at the same time.
NBU letter from 26
NBU letter from 26.09.05 of No. 11-113/3262-9602
(Extraction)
The national bank of Ukraine considered letters <…> concerning the questions connected with application of otyodelny requirements of the Provision on conducting of cash operations in national currency in Ukraine, utverzhyodenny the resolution of Board of National bank of Ukraine from 15.12.2004 of No. 637 (further – Poloyozheniye), and within the competence reports.
3. Concerning possibility of combination by the worker of a warehouse of a position of the accountant, the chief accountant and the cashier at the same time.
According to point 1 of Situation on working conditions in combination employees of the gosudarstvenyony enterprises, establishments, the organizations, utveryozhdenny the order of the Ministry of Labour of Ukraine, the Ministry of Justice of Ukraine, the Ministry finansov Ukraine from 28.06.93 of No. 43, a sovmestitelyyostvo performance by the worker besides svoyoy the main another regular paid raboty on the terms of the employment contract during free time from the main work at the same or other enterprise, in establishment, the organization or at grazhdanina (is considered the businessman, the individual) on hiring.
Therefore, the worker state a predpriyayotiya can’t carry out at the same time (a napriyomer, with 9-00 till 18-00) work both on a primary place of employment, and on a joint appointment place.
In the sphere of non-state form of ownership the sovmeyostitelstvo isn’t regulated at all (is available tolko the work permit in combination, ustanovyolenny article 21 of the Labor code of Ukraine), an employment and working condition poyoryadok on a sovmestiyotelstvo are regulated by the general norms of labor law if other isn’t provided by the legislation.
Question of the organization of activity of the cashier uregulirovan Situation. In particular, by points 4.7, 4.8 and 4.9 of Situation it is provided that the head a predyopriyatiya in case of transfer for work of the cashier zaklyuchaet with it the contract on a full material otvetyostvennost and acquaints it under the signature to trebovayoniya of this Situation.
The enterprises which staffing table didn’t provide a position of the cashier, can assign execution of egoobyazannost according to the pisyyomenny order of the head on buxgaltera or other worker with whom the contract on a full liability consists.
Therefore, the legislation didn’t define pryayomy a ban to the employee of the enterprise of negosudarstvenyony form of ownership to combine positions of the worker of a warehouse, the accountant, the chief accountant and the cashier at the same time.
Century KROTYUK, vice-chairman.