Downtime order beyond the control of the employer. Downtime type is incorrectly defined. The employment service was not notified about the downtime associated with the suspension of production

There are situations when things at the enterprise are not going as well as we would like, and it is necessary to temporarily suspend work. What to do with the employees in this case? Announce simple! To ensure that the introduction of downtime does not turn into litigation, it is necessary to correctly draw up all the documents. We will study what mistakes employers make in such situations.

It is no secret that the norms of the Labor Code of the Russian Federation on downtime are not numerous. According to Art. 72.2 of the Labor Code of the Russian Federation, idle time is a temporary suspension of work for reasons of an economic, technological, technical or organizational nature. By virtue of Art. 22, 56 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with work due to employment contract. In case of failure to fulfill this obligation, the legislator imposes liability on the employer in the form of payment for downtime.

According to Art. 157 of the Labor Code of the Russian Federation, downtime due to the fault of the employer is paid in the amount of at least 2/3 of the average wages worker. Downtime for reasons beyond the control of the employer and employee is paid at least 2/3 tariff rate, salary ( official salary) calculated proportionally to the idle time. Downtime due to the fault of the employee is not paid.

With a rather "modest" legal regulation of downtime, personnel services are forced to turn to judicial practice in order to avoid mistakes when registering downtime and protect the employer from litigation. Consider what mistakes employers most often make when declaring downtime.

1. Incorrectly defined downtime type

The Labor Code of the Russian Federation distinguishes three types of downtime: due to the fault of the employer, for reasons beyond the control of the employer and the employee, and through the fault of the employee. Depending on the type of downtime, the Labor Code of the Russian Federation provides various sizes downtime payment. It is not easy in practice to determine whether the employer is at fault, or whether the downtime arose for reasons beyond the control of either party to the employment contract. In the event of an incorrect determination of the type of downtime and the amount of payment, the employer will be forced, according to the court decision, not only to make additional payments, but also to compensate for moral damage, and if the employee applies to the labor inspectorate, he will also pay a fine.

For your information. There is no exhaustive list of reasons for downtime in the Labor Code of the Russian Federation. It can be:

liquidation, merger or division structural divisions companies ( organizational reasons);

– introduction of new or change existing methods production of products (technological reasons);

- breakdown, replacement or modernization of production equipment (technical reasons);

— financial crisis, difficult financial situation of the company, violation of contractual obligations by contractors (reasons of an economic nature).

The main criterion for downtime due to the fault of the employer is that it is caused by the guilty actions or inaction of the employer - both intentional and as a result of inept management, failure to take into account entrepreneurial risk. Moreover, the obligation to prove the existence of these circumstances rests with the employer (paragraph 17 of the decision of the Plenum of the Supreme Court Russian Federation dated March 17, 2004 N 2 "On the application by the courts of the Russian Federation Labor Code Russian Federation").

Often, employers refer to the introduction of downtime due to the deterioration of the economic situation in the organization, believing that the reason did not depend on any of the parties to the employment contract. However, this opinion is erroneous. Judicial practice does not support it.

Arbitrage practice. Vladimir Regional Court in the appeal ruling dated October 31, 2013 in case N 33-3566 / 2013 noted that the negative financial situation of the company (lack of orders) is a financial (commercial) risk in relations between entities entrepreneurial activity therefore refers to the direct fault of the employer.

Arbitrage practice. The Tula Regional Court in the cassation ruling dated November 10, 2011 in case No. 33-3848 noted that the decrease in demand for manufactured products, the purchase of raw materials at inflated prices, and the decrease in production volumes are the fault of the employer.

Then the question arises: what will relate to the reasons that do not depend on the will of the parties? Let us turn to judicial practice and clarifications of officials. According to them it is:

- issuing orders government bodies(Determination of the Moscow City Court dated July 15, 2010 in case N 4g / 2-5685 / 10);

– extreme weather(See, for example, the recommendations of the Ministry of Health and Social Development on the organization of work and rest regimes in conditions of extreme temperatures and smoke dated 08/06/2010);

- breakdown of the machine tool of the employee who uses it, but is not to blame for its breakdown. For an employee who broke the machine, the reason for the downtime will be his guilty actions (letter of Rostrud dated 05/12/2011 N 1276-6-1).

2. There are no documents confirming the need for downtime

The personnel department must collect the package required documents, which will be a confirmation of the legality of the introduction of downtime.

Arbitrage practice. The Moscow Regional Court, in its ruling dated November 1, 2011 in case No. 33-24455, emphasized that when deciding to establish downtime, the employer must keep in mind that there must be commercial, accounting and other documents confirming the need to declare downtime. Otherwise, the court may find it unreasonable.

3. Downtime not documented

Labor legislation does not contain mandatory requirements for the content of documentation drawn up during downtime. Therefore, the employer decides for himself how best to do it. In any case, you need to issue a demurrage order. By the way, it will be needed by the accounting department to account for expenses for income tax purposes.

Arbitrage practice. Since the amount of payment for downtime depends on the cause of its occurrence, each downtime must be documented, identifying its cause (ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated February 3, 2014 in case N 33-321 / 2014, appeal ruling of the Kemerovo Regional court of 30.01.2014 in case N 33-73-2014).

Based on judicial practice, the order should reflect:

- start and end dates. A specific end date may not be indicated if at the time of issuing the order it is impossible to determine the duration of downtime (the labor legislation does not establish deadlines for its introduction);

- Cause of downtime. Here you should indicate the nature of the reason: economic, technological, technical or organizational; describe the specific circumstances leading to the downtime;

- due to whose fault the downtime occurred (employer, employee or for reasons beyond the control of the parties);

- positions (professions), full name employees or the names of the structural divisions of the organization in respect of which the downtime is declared;

- the need for the presence at the workplace of employees in respect of whom a downtime is declared or permission not to go to work (indicating specific full names, positions (professions), structural divisions or the organization as a whole).

Labor legislation also does not impose requirements for documents that are the basis for an order. Depending on the workflow in the organization, these can be:

- service (report) note of the head of the structural unit, whose competence includes the organization or control of the relevant work;

- downtime record sheet. Its form is not legally established. Usually, it contains the date and time of the start and end of downtime, full name. and positions (professions) of employees and reasons for downtime;

- an act of idle time, which is drawn up by the heads of idle structural divisions; it reflects the reasons and duration of downtime, positions (professions) of employees, etc.

By the way, it should be borne in mind that if a downtime actually took place, but the employer, in violation of the law, did not issue an order to announce it and did not pay the downtime in an appropriate way, then this will not prevent the court from ruling in favor of the employee.

Arbitrage practice. The division of the organization did not function due to a shortage of components, and SMS messages were sent to employees, as well as calls were made to cell phones that they did not need to go to work. The Lipetsk Regional Court, in an appeal ruling dated 02.10.2013 in case N 33-2607 / 2013, agreed with the state labor inspectorate, which issued an order obliging the employer to recognize work time specified in the messages, downtime and pay employees downtime.

4. The downtime order does not specify whether employees should be present at work

The Labor Code of the Russian Federation does not contain a requirement for the mandatory presence of employees at workplaces during downtime. But since the downtime period refers to working time (Part 1, Article 91 of the Labor Code of the Russian Federation), and not to rest time (Article 107 of the Labor Code of the Russian Federation), employees cannot use it at their discretion and leave their jobs. Their absence from work without the permission of the employer can be regarded as absenteeism. However, a downtime order may allow employees to stay away from work. In order to avoid disputes, the order should clearly indicate whether employees are required to be present at the workplace or not.

Arbitrage practice. The Orenburg Regional Court, in an appeal ruling dated 06/27/2013 in case N 33-3812 / 2013, confirmed the legality of the dismissal under subp. "a" p. 6 h. 1 art. 81 of the Labor Code of the Russian Federation due to the absence of an employee at the workplace during the downtime.

5. Downtime order issued by an unauthorized person

The order to declare downtime must be signed by the appropriate person (head of the organization or other authorized person). If an order is issued by an unauthorized person, the announcement of downtime may be declared illegal.

Arbitrage practice. As emphasized by the Khabarovsk Regional Court in the appeal ruling of July 20, 2012 in case N 33-4009 / 2012, the director of the organization is not authorized to issue an order for downtime after the introduction of bankruptcy management. In such a situation, only the bankruptcy trustee can do this.

6. Employees were not familiar with the order to establish downtime

Employees for whom downtime is declared must be familiar with the downtime order. In case of refusal to familiarize, an act is drawn up, which is signed by the commission.

7. The employment service is not notified about the downtime associated with the suspension of production

The employer is obliged to notify the employment service of the downtime if it is associated with the suspension of production. At the same time, as Rostrud explained in a letter dated March 19, 2012 N 395-6-1, we are talking about the suspension of production as a whole, and not of individual units or equipment. This must be done within three working days after the decision to suspend production (declaration of downtime) (paragraph 2 of article 25 of the Law of the Russian Federation of 19.04.1991 N 1032-1 "On Employment in the Russian Federation"). Since the unified form of the message has not been approved, it can be made in free form.

8. An employee who was declared idle was transferred to another job without his consent

Some employers, referring to Part 3 of Art. 72.2 of the Labor Code of the Russian Federation, they practice the transfer of an employee who has been declared idle to another job without his consent. It should be remembered that such a transfer is allowed only if the downtime is caused by the emergency circumstances listed in Part 2 of Art. 72.2 of the Labor Code of the Russian Federation.

Arbitrage practice. As indicated by the Moscow City Court in the appeal ruling of 06/06/2012 in case N 11-9038, from the analysis of the norms of Art. 72.2 of the Labor Code of the Russian Federation it follows that the transfer of an employee to another position is allowed if the downtime is caused by a natural or man-made disaster, industrial accident, industrial accident, fire, flood, famine, earthquake, epidemic or epizootic and in any exceptional cases that endanger life or normal living conditions of the entire population or part of it. Since no such circumstances were established by the court, the employee's transfer was declared illegal.

9. The time sheet for the downtime period is not drawn up or is drawn up incorrectly

According to Art. 91 of the Labor Code of the Russian Federation, working time is the time during which an employee, in accordance with the internal labor regulations and the terms of an employment contract, must perform labor duties, as well as other periods of time that, in accordance with the Labor Code of the Russian Federation, other federal laws and other regulatory legal acts of the Russian Federation refer to working time. The employer is obliged to keep a record of the time actually worked by each employee.

On the basis of orders, memos, acts or sheets of idle time, a time sheet is filled out. You can use unified forms N T-12 or N T-13, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 N 1, which for this should be approved by order of the organization. In the appropriate columns, it is necessary to indicate the alphabetic or numeric idle code (due to the fault of the employer - "RP" or "31", as well as the length of time not worked (in hours, minutes)).

Arbitrage practice. Failure to reflect downtime or its type in the time sheet entails the illegality of the announcement of downtime (appeal ruling of the Supreme Court of the Republic of Sakha (Yakutia) dated February 3, 2014 in case N 33-321 / 2014).

Incorrect indication of the type of downtime (due to the fault of the employer or for reasons beyond the control of the employer) in the time sheet and the corresponding incorrect payment of downtime in the event of a dispute entails additional charging by the court of wages to the employee for downtime (cassation ruling of the Tula Regional Court dated 10.11.2011 in case No. 33-3848).

10. Mistakes made when paying for downtime

Downtime caused by the fault of the employer is paid in the amount of at least 2/3 of the average salary of the employee (part 1 of article 157 of the Labor Code of the Russian Federation).

According to Art. 139 of the Labor Code of the Russian Federation for all cases of determining the size of the average wage (average earnings), a single procedure for its calculation is established. To calculate the average wage, all types of payments provided for by the wage system applied by the relevant employer are taken into account, regardless of the sources of these payments. In any mode of work, the calculation of the average salary of an employee is made on the basis of the salary actually accrued to him and the time he actually worked for the 12 calendar months preceding the period during which the employee retains the average salary. In this case, the calendar month is the period from the 1st to the 30th (31st) day of the corresponding month inclusive (in February - to the 28th (29th) day inclusive).

Arbitrage practice. The Moscow Regional Court, in its ruling dated January 31, 2012 in case N 33-2350, drew attention to the fact that when establishing the average daily wage, the total amount of payments is not divided by the number 29.4, since it is the average monthly number calendar days and is used solely to determine the average daily earnings for vacation pay and compensation for unused vacation.

If the employer incorrectly determined the type of downtime (for example, indicated downtime for reasons beyond the control of the employer and the employee, while in fact the downtime took place through the fault of the employer), then the court will correct it, while additionally accruing payment for downtime (appeal ruling of the Vladimir Regional Court dated 31.10 .2013 in case N 33-3566/2013). That is why it is so important to determine the type of downtime correctly.

By the way, payments in favor of employees for downtime are not compensatory in terms of the terminology of the Labor Code of the Russian Federation (Article 164) and are subject to personal income tax on the basis of paragraph 1 of Art. 210, Art. 217 of the Tax Code of the Russian Federation.

11. The employee is forcibly sent on unpaid leave for the downtime

From Art. 128 of the Labor Code of the Russian Federation, it follows that leave without pay is divided into those that the employer can provide to the employee, and those that he is obliged to provide. But both in the first and in the second cases, the basis for granting such leave is the initiative of the employee and his voluntary will. The possibility of sending an employee on leave without pay at the initiative of the employer, albeit on the basis of the employee’s application, but due to circumstances related to the activities of the employer company, is not provided for by labor legislation.

On June 27, 1996, the Ministry of Labor of the Russian Federation issued clarification No. 6 "On leave without pay at the initiative of the employer", in which it indicated that such leaves can only be granted at the request of employees for family reasons and other valid reasons. "Forced" leave without pay at the initiative of the employer labor legislation is not provided.

12. The employee is paid for downtime if he falls ill during this period

The question of whether to pay for downtime if an employee falls ill has led to much controversy until recently. Specialists of the FSS of Russia believed that the benefit should not be accrued if the employee fell ill during the idle period (letter dated 03.22.2010 N 02-03-13 / 08-2497). However, the courts took a different view.

Arbitrage practice. The Presidium of the Supreme Arbitration Court of the Russian Federation in its resolution of May 18, 2010 N 17762/09 indicated that the legislation in force at that time did not establish the dependence of the payment of benefits on when the employee fell ill (before the downtime or after).

Interestingly, the point of view of the courts did not find support among legislators. On January 1, 2011, Federal Law No. 255-FZ of December 29, 2006 "On Compulsory Social Insurance in Case of Temporary Disability Due to Motherhood" (hereinafter - Law No. 255-FZ) was amended. According to the new edition of Part 7 of Art. 7 of Law N 255-FZ, a temporary disability certificate is paid only if the employee’s illness occurred before the organization declared idle time.

Arbitrage practice. In the ruling of the Constitutional Court of the Russian Federation of January 17, 2012 N 8-О-О "At the request of the Livoberezhny District Court of the city of Lipetsk to verify the constitutionality of paragraph 5 of part 1 of Article 9 federal law"On compulsory social insurance in case of temporary disability and in connection with motherhood" it is indicated: clause 5, part 1, art. 9 of Law N 255-FZ, which excludes the appointment of an insured person for the period of downtime for temporary disability benefits that occurred during the downtime, is due to the intended purpose of this type of insurance coverage and in systemic connection with Art. 157 of the Labor Code of the Russian Federation cannot be considered as violating the constitutional rights of citizens.

13. Downtime announced simultaneously with the reduction without objective reasons

In accordance with Part 2 of Art. 180 of the Labor Code of the Russian Federation, when terminating an employment contract due to a reduction in the number or staff, the employer is obliged to notify the employees in writing against a personal signature at least two months before the dismissal. At the same time, from the date of notice of dismissal until the day of termination of the employment contract, the essence of the employment relationship between the employee and the employer does not change. The employer is obliged to provide the employee with work according to the stipulated labor function, pay wages in a timely manner and in full, etc.

Simple in meaning Art. 72.2 of the Labor Code of the Russian Federation is a temporary measure in connection with the occurrence of certain circumstances that do not entail a decrease in the number of employees and termination of the employment contract. As we have repeatedly stated, the employer must have objective circumstances (of an economic, technological, technical or organizational nature) to issue an order for downtime in the organization (individual divisions of the organization).

Thus, carrying out measures to reduce the number or staff of the organization's employees and notifying them of the upcoming

Dismissals do not constitute downtime in the sense in which this term

Used in part 3 of Art. 72.2 of the Labor Code of the Russian Federation. If there are objective circumstances that caused the downtime, and the employer issued an appropriate downtime order, then employees who were warned about dismissal due to a reduction in the number or staff may also be in downtime (clause 2, part 1, article 81 of the Labor Code of the Russian Federation).

In the event of a dispute, the courts evaluate the circumstances that led to the downtime and find out whether it was caused by a temporary suspension of work.

Arbitrage practice. The Kemerovo Regional Court, in an appeal ruling dated January 30, 2014 in case No. 33-73-2014, confirmed the legality of the announcement of downtime during the period of notification of staff reductions, and indicated that the plaintiff was sent to downtime not because his position was subject to reduction, but due to reasons of an economic nature, about which the appropriate orders were issued by the employer.

Arbitrage practice. In turn, the Murmansk Regional Court, in its appeal ruling dated March 5, 2014 N 33-377-2014, pointed out the illegality of the announcement of downtime, since the issuance of the downtime order in relation to the plaintiffs was not caused by a temporary suspension of work. The lack of work for the plaintiffs was of a permanent nature, without having signs of its temporary suspension.

14. An order to end the downtime has not been issued (in the absence of an end date for the downtime in the order)

If a specific end date was indicated in the order to declare downtime (for example, "declare downtime from 08/07/2014 to 08/18/2014"), then this order is terminated automatically. If the order to announce the downtime was issued with an open date (that is, at the time of its issuance it was impossible to determine the duration of the downtime), then the employer must issue an order to end the downtime, in which to indicate:

- the date from which work resumes;

- positions (professions), full name employees (employee) or the names of structural units (subdivisions) of the organization that start work after downtime.

It is mandatory to familiarize the employees of the relevant departments with the order under a personal signature. This will help to avoid controversial situations when employees did not show up for work and claim that the employer did not notify them of the end of downtime.

The production downtime is now actual way reduce staff costs. But to substantiate this before labor inspectors, it is necessary to document how long the downtime lasted, which of the employees got into it, for what reasons it happened. After all, the amount of earnings of employees will depend on this.

However, the legislation does not say which document to introduce downtime at the enterprise and stop it. Most of the time it's an order. Since it does not have a unified form, this document can be of arbitrary content (see sample).

Sample order to declare downtime

Society with limited liability"Omega"

No. 160-ls dated 12/15/08

ORDER
about the downtime announcement

From December 1 to December 15, 2008, the company did not accept any orders by phone and e-mail on the repair work in residential and non-residential premises. In this regard, and on the basis of Article 157 of the Labor Code of the Russian Federation
I ORDER:

1. Declare downtime from December 16, 2008 to January 10, 2009 inclusive for the following employees of the order reception service:
Vasilyeva Anna Igorevna - operator for receiving and processing orders,
Tikhonova Olga Petrovna - e-mail processing manager.

2. The employees specified in paragraph 1 of this order have the right not to go to work during the idle period. Based on the order, they can be called to work ahead of schedule.

3. Chief Accountant Skvortsova P.M. ensure payment of downtime Vasilyeva A.AND. and Tikhonova O.P. in the amount of two-thirds of the salary, calculated in proportion to the downtime. Calculation to be carried out on the day of issuance of wages, statutory internal order.

4. Head of the Human Resources Department V.P. Lebedeva provide accounting for downtime, familiarize employees with this order.

5. To impose control over the execution of the order on the chief accountant Skvortsova P.M. CEO Orlov Orlov K.P. OOO "Omega"

Familiarized with the order:
Vasilyeva A.I. Vasiliev 15.12.2008
Tikhonova O.P. Tikhonov 15.12.2008

But it is better that the order is as detailed as possible.

First, it should list the reasons for the downtime. For example, they may be the lack of orders, short supply of raw materials and materials, delays of buyers, delayed financing, etc. In order to refer to such circumstances, real evidence is needed. In particular, it is possible to provide specific details of contracts overdue by counterparties. This is necessary in order to prove whose fault the downtime arose. If it is the fault of the employer, then during the production lull, the employee must be paid at least 2/3 of his average earnings (part 1, article 157 of the Labor Code of the Russian Federation). In this case, the letter value "RP" is put down in the report card. If the reasons are objective, then employees are charged at least 2/3 of the salary in proportion to the downtime (part 2 of article 157 of the Labor Code of the Russian Federation), and “NP” is noted in the report card.

BY THE WAY.The financial crisis, according to officials, is an external cause, therefore, in downtime due to a lack of customers, money, materials, etc., the employer is not guilty (see “UNP” No. 41, 2008, p. -due to the financial crisis reduces the income tax).

Secondly, the order cannot do without the beginning and end of downtime. As for the first date, everything is clear. But it is not always possible to predict when the downtime will end. In this case, it is better to set a specific deadline anyway so that you can calculate the employee's earnings. If the downtime does not end by this day, then it can be extended by an additional order. If, on the contrary, it ends earlier, then the early termination is also issued by order.

Thirdly, be sure to note whether downtime has been declared throughout the company or in relation to individual employees of a department (list them). At the same time, employees are required to be present at the workplace, if the order does not contain permission not to go to work.

Production downtime has now become a relevant way to reduce personnel costs. But in order to substantiate this before labor inspectors, it is necessary to document how long the downtime lasted, which of the workers got into it, for what reasons it happened. After all, the amount of earnings of employees will depend on this.

BY THE WAY. The financial crisis, according to officials, is an external cause, therefore, in downtime due to a lack of customers, money, materials, etc., the employer is not guilty (see “UNP” No. 41, 2008, p. -for the financial crisis reduces").

Sample order to declare downtime

Omega Limited Liability Company

No. 160-ls dated 12/15/08

ORDER
about the downtime announcement

From December 1 to December 15, 2008, the company did not accept a single order by phone and e-mail for repair work in residential and non-residential premises. In this regard, and on the basis of Article 157 of the Labor Code of the Russian Federation
I ORDER:

2. The employees specified in paragraph 1 of this order have the right not to go to work during the idle period. Based on the order, they can be called to work ahead of schedule.

4. Head of the Human Resources Department V.P. Lebedeva provide accounting for downtime, familiarize employees with this order.

5. To impose control over the execution of the order on the chief accountant Skvortsova P.M. General Director Orlov Orlov K.P. OOO "Omega"

Sample order for forced downtime

From _________________ No. ________

About forced downtime

In connection with the planned work on the diagnosis melting furnaces

I ORDER

1. Suspension of work of melting furnaces of the iron foundry production on September 14, 15, 2018 shall be considered idle time for the iron foundry production.
2. For the downtime period, payment to employees who are not involved in work shall be made in accordance with Article 157 of the Labor Code of the Russian Federation in the amount of two-thirds of the tariff rate (salary).
3. To the head of the iron foundry Ivanov I.I. On September 14, organize the work of the thermal cutting shop No. 1 and the transportation section No. 2.
4. On September 14 and 15, the head of workshop No. 1 Petrov P.P. organize work on diagnostics of furnaces.
5. On September 14 and 15, the head of workshop No. 2 Sidorov S.S. organize work on launching the core machine.
6. To the heads of workshops No. 1, 2 Petrov P.P., Sidorov S.S. draw up lists of employees involved in work on September 14, 15, 2018 and transfer to the planning and economic department.
7. Employees involved in work during the downtime to pay for the work performed. Workers on piecework wages at approved rates according to output, workers on time wages at salaries, according to hours worked.
8. Personnel inspector (Vasiliev V.V.) to keep a daily record of those absent due to downtime.
9. To the specialist in work with documents of the administrative department (Baranov B.B.) bring the order to the executors.

General Director Borisov B.B.

Agreed:

Director for Economics Antonov A.A.

Head of PEO Stepanov S.S.

Head of the legal department Alexandrov A.A.

The issuance of a downtime order is the basis for processing and paying for the time during which the employee cannot perform his direct duties. Without issuing such an order, the time spent by employees at the workplace is considered worked and is payable in accordance with the employment contract. The Labor Code of the Russian Federation does not oblige to issue an order, but its presence greatly simplifies the work of a personnel officer and accountant.

Mandatory paragraphs of the simple order - sample

How is downtime paid on order?

The period of forced downtime is paid in accordance with the provisions of Article 157 of the Labor Code of the Russian Federation. The amount of compensation is affected by its cause.

The fault of the employer. Payment for visiting the workplace without working off direct duties is at least 2/3 of the salary under the contract.
For reasons beyond the control of both parties. Payment is made in the same way as the previous paragraph.
The fault of the employee. Not paid.

Features of drawing up an order for downtime at the enterprise

The downtime order at the enterprise can be supplemented by other acts - an order from the accounting department, personnel service, individual specialists who fell under forced inactivity.

It is allowed to publish one document containing separate items for each category of employees. In this case, all persons familiarizing themselves with the document see instructions for other specialists.