Can an individual entrepreneur accept interns from an educational institution for an unpaid internship in a restaurant. And how to arrange this correctly? Practice at the enterprise for students.

In the summer, student interns appear in many companies. Accordingly, the accounting department and the personnel department have questions about how to correctly register such employees and what accruals to make in connection with their hiring. We will answer these questions in this article.

Introductory information

First of all, we need to define the basic concepts: what is practice and who are trainees? Since we are talking about students, the answer to these questions must be sought in the legislation governing the process of obtaining higher or secondary specialized education. Indeed, in the Law of the Russian Federation of July 10, 1992 No. 3266-1 “On Education” and in the Federal Law of August 22, 1996 No. 125-FZ “On Higher and Postgraduate Vocational Education”, we will find references to the fact that in order to implement state standard educational programs any educational institution include work practice (clause 6.1, article 9 of Law No. 3266-1 and clause 5, article 5 of Law No. 125-FZ).

A more detailed study of the legislation in the field of education will lead us to two more documents - the Regulations on the procedure for conducting internships for students of educational institutions of higher education. vocational education(approved by order of the Ministry of Education of Russia dated 25.03.03 No. 1154) and the Regulations on the industrial (professional) practice of students, cadets of educational institutions of secondary vocational education (approved by order of the Ministry of Education of Russia dated 21.07.99 No. 1991).

These documents govern the process of students' internships. The most important thing an accountant needs to know is that internships involve concluding an agreement between a university or vocational school and an organization. But in reality, such agreements are not always concluded. Very often, interns work in organizations “acquaintance”, without any agreements between this organization and the educational institution.

It turns out that there are two categories of interns: the first is those students who have an internship on the basis of agreements between the educational institution and the organization (let's call them "official"). The second one is those who do internships without such contracts, on the basis of some personal agreements with the company's management (let's call them "informal").

Let's look at each of these categories in more detail.

"Official" trainees

As we have already found out, the legislation provides for the possibility of concluding an agreement between an educational institution and an organization. If such an agreement is concluded, then the organization is obliged to accept students for practice and organize its passage in accordance with the practice program. But at the same time, it must be borne in mind that the conclusion of the contract itself is a voluntary matter. That is, the organization is not obliged to conclude it, even if a representative of the university directly addressed it with such a proposal.

If the company nevertheless decided to conclude an agreement, then it is necessary to ensure that all important points related to the internship, namely: in what periods the organization is obliged to accept students, how many of them can be at the same time and (or) during the year (calendar or academic). Also, the contract should fix what kind of practice students will have in the organization - introductory or labor. This condition is doubly important, since it determines whether the company must enroll interns in the staff and whether they are paid wages.

It should be noted that in most cases agreements with universities do not provide for the enrollment of interns in the staff of the organization. That is, in official language, we are talking about introductory practice, when trainees only get acquainted with the production process of the organization, the main functions of a particular position, perform simple operations, etc. Wage in this case, it is not charged - the student continues to receive a scholarship.

But when it comes to so-called labor practices, a different approach is used. In this case, the student is enrolled in the staff for a position, the duties of which correspond to the internship program.
Accordingly, between the employer and the trainee is labor contract, the trainee is paid earnings, from which all taxes are withheld and contributions are accrued in off-budget funds. Like ordinary workers, trainees in this case are subject to state social insurance, which means they are entitled to temporary disability benefits. In addition, the trainee is entitled to annual paid leave (or compensation upon dismissal).

In addition to rights, students also have responsibilities. Like all employees, he is obliged to follow the internal regulations of the organization, observe safety precautions, and obey the internal regulations of the organization.

Employment contract with an intern

Let us dwell in more detail on the employment contract with the trainee. Since the student is hired temporarily, for the period of internship, the contract with him is urgent. The contract directly states that it is concluded for the period of internship in accordance with the program approved by the university. If this period is known in advance, then it must be directly indicated in the contract.

Do not forget that for underage workers Labor Code establishes a number of privileges and special rules. In particular, when concluding an employment contract, a medical examination is necessary.

"Unofficial" interns

With such trainees, everything is much simpler - after all, the company does not have any official obligations to the university. Accordingly, all issues related to the conclusion / non-conclusion of an employment contract, payment / non-payment of earnings, etc., are resolved by oral agreement between the management of the organization and the student, based on his internship program.

In most cases, with "unofficial" trainees, we are talking about introductory practice, therefore, an employment contract is not concluded with the trainee, and the employee does not participate in the production process. He only gets to know him and performs individual simple functions. Therefore, no payments are made to the trainee in this case.

Practice report

The main document on the internship is the report. The obligation to compile it is provided for in paragraph 15 of the already familiar Regulations on the procedure for conducting practice. In the report, the organization's specialists who supervise students undergoing internships should make notes about success, attendance, work performed, acquired skills and knowledge.

The form and content of the report is approved by the educational institution. Accordingly, for "official" trainees, the obligation to fill out and the form of the report is one of the conditions of the contract between the organization and the university. And for the "unofficial" this issue is resolved through agreements. As a rule, the report is certified by the signatures (signature) of those specialists who directly carried out the practice, and the seal or stamp of the organization.

It should be noted that for "unofficial" interns, the report is perhaps the most important document confirming the fact of internship. Therefore, it is necessary to approach its compilation as carefully as possible - indicate all the details of the organization where the internship took place, make clear references to the internship program, noting exactly how the student fulfilled all of its points provided there. Well, of course, you need to remember that the report is official document granting the student the right to continue education. So you should not consider it “just a piece of paper” and treat its compilation carelessly.

In the process of studying at universities and educational institutions of secondary and primary vocational education, students undergo work practice, provided for by educational programs in accordance with clause 6.1 of Art. 9 of the Federal Law of the Russian Federation of July 10, 1992 No. 3266-1 "On Education". Educational institutions on their own develop requirements for the organization of internships, the actions of students, the formation of reports on the results of internships - companies that attract interns do not amount to anything. Unfortunately, the existing legal acts do not provide answers to all questions regarding the specifics of the internship. In this regard, employers still have doubts about how to accept a student for an internship, and how to build relationships with him during the period of cooperation.

Types of work experience

When registering a student-trainee at an enterprise, it is important to distinguish between the concept of educational and industrial practice:

How to accept a student for an internship - an agreement with an educational institution

If an organization or individual entrepreneur If you decide to allow student interns to come and learn the business at their company, you should first contact the management of an educational institution that would correspond to the profile of the company. An agreement is concluded with the educational organization, on the basis of which the trainees, when they are distributed by production, will be sent to the applicant's company.

There is another option - to take a student to work without an agreement with the educational institution. But then you still have to apply for a certificate indicating that the student has completed internship at this enterprise. This is necessary because the employer must have proof that young people in a particular period of time are doing an internship in his company, otherwise there will be disputes with labor inspectorate and the tax office. And in that case prerequisite becomes the signing of an employment contract with a student that would regulate the relationship between the employer and the trainee. The contract may be:

• student (if the student most time learning business and not obeying the internal daily routine) or
• labor (if the employee performs the work provided for job description and subject to internal labor regulations).

It also happens that the student himself comes to the company with a request to employ him for the period of internship. An employer who is ready to accept a young employee applies to the university and concludes an appropriate contract. If the educational institution does not have template contracts for such a case, the employer can offer his own version of the agreement. In such a document, without fail the following information should be displayed:

• name of the employer's enterprise or details of the individual entrepreneur;
• information about the accepted student and the place of his education;
• the period of time during which the student will undergo industrial practice;
• the amount of payment (if the employer is going to require the student to perform work and is ready to pay for work);
• working time (work and rest schedule, number of working hours per week, weekends);
• the procedure for admitting a student to an enterprise (here you can write about the need to sign a student or employment contract, about drawing up an agreement with a university);
• information about the appointment of a mentor (curator) (usually the head is appointed by the university, because otherwise the employer would have to pay extra to his employee for the implementation additional features, reflect the requirements for mentoring in the job description, fix the procedure for management by the company, provide a place for internship, etc.).

How to accept a student for an internship - conclusion of an agreement

Important! Often, when accepting a student for practice, the employer signs a tripartite agreement, the parties to which are the employer, the university and the student himself. Usually an agreement with an educational institution is sufficient.

All cases in the event of which the employer is required to conclude an employment contract with the trainee are described in the table below:

Employment contract (how to accept a student for an internship)

Since it is assumed that student practice is limited to specific time frames, a fixed-term employment contract is concluded with the employer. You can, of course, conclude an indefinite employment contract, provide the student with additional paid leave for delivery thesis, and then hire him on a permanent basis, but doing so is impractical. Fixed term contract and without that it will be automatically recognized as indefinite if, after the period specified in it, the person continues to work (Article 58 of the Labor Code of the Russian Federation).

The text of the agreement should specify the purpose of employment (internship), the number of months of work. Otherwise, student employment is no different from hiring any job seeker:

• the parties sign an employment contract;
• the head of the company issues an order for employment in the form No. T-1 (T-1a) with an indication of the employment of the trainee or without it;
• an employment record is made in the student's work book (if the employee has the first practice, and he has not worked anywhere before, the employer is obliged to issue him a work book);
• the employer is engaged in registration for the student of SNILS (if he does not have one);
• the student gets acquainted with the internal documents of the company ( new employee must know about salary, bonus rates, surcharges, allowances, material incentives, vacations, etc.);
• at the end of the practice, the contract is terminated, the corresponding entry is made in the work book.

Contract agreement (how to accept a student for an internship)

Instead of an employment contract with a trainee, you can conclude a civil law contract - a contract for work, work or services. The execution of such an agreement is associated with some difficulties:

1. It is necessary to clearly define the subject of the contract, what kind of work the trainee will perform. Since the GPC agreement implies the execution of a specific assignment, it is difficult to associate this with the concept of practice. The way out of the situation will be to indicate the list of works prescribed in the practice program, and the deadline for completing tasks (period of practice).
2. The GPC agreement provides for the acceptance of the results of work at the end of the agreement, the execution of an acceptance certificate, and the payment of remuneration based on the results of the work. The employer can record the results in a report on the results of the practice - the signature of the employer on this document means no complaints about the work performed. The employer should keep 1 copy of the report.

But there are also positive aspects of concluding a GPC agreement for the employer, because in this case the student is not recognized as a full-time employee of the company, therefore:

• the employer will not have to draw up personnel documents when enrolling an employee and dismissing him, it will not be necessary to draw up SNILS and a work book;
• if an employee falls ill, the employer is not required to pay temporary disability benefits;
• upon dismissal, only remuneration for work will be paid, but not compensation for unused vacation.

How to accept a student for an internship - controversial service contracts

You can hire an intern to work on the basis of a service agreement (labor or work contract) concluded with an educational institution, according to which the university undertakes to fulfill the instructions of the employer with the help of students. The contract prescribes the functions that the trainee must master during the internship. The employer pays the educational organization remuneration. In such a situation, payment is credited to the institute's account, labor relations the university deals with the student, and the contract can be concluded both for the period of practice and during the holidays. Despite the attractiveness of this option, disputes with regulatory authorities may arise.

It is also possible to sign an agreement with a student, according to which the company provides a service to the trainee, providing an opportunity for internship. The subject of the agreement will be "organization of industrial practice". Here, there is a possibility that the regulatory authorities will see in such a transaction a hidden work contract or an employment contract, and the employer will have to pay the student a salary.

How to accept a student for an internship - conditions for an internship

Depending on the age of the trainee, the employer should pay attention to the restrictions on the length of the working day:

In any university, in the process of learning, students need to undergo an internship in order to consolidate their theoretical knowledge and gain practical work skills. For the entire period of study, they undergo introductory (educational) and pre-diploma practice. The completion of the internship requires writing a report, which is accompanied by a diary and a description from the place of internship. To write a practice report yourself, you need to know the features of each type of practice.

Educational or fact-finding practice becomes the first test for students. It is passed on the 1st or 2nd course. The goal is to consolidate the general theoretical knowledge gained in the course of study, as well as to obtain a general idea of ​​the chosen specialty. During the internship, students are given the opportunity to get acquainted with the work of the enterprise through lectures and excursions, as well as see the work of employees of your chosen specialization.

Internship takes place in the 3-4 course and is the next step in mastering the profession. Interns are given the opportunity to study the work of the enterprise from the inside under the supervision of a curator, study and analyze documentation, and collect materials.

Undergraduate practice is the final stage of learning. Based on the information received at the enterprise, it will be necessary. The report on undergraduate practice is often the second chapter of the diploma and is an analysis of the work of the enterprise.

The report on the work of the enterprise must comply with the requirements of the practice program of your university (See also:), as a rule, it contains:

— title page;

- calendar plan;

- a diary;

- a description from the place of internship

— introduction;

- the main part;

- conclusion;

- bibliography;

- applications

Title page drawn up according to the model from the methodological instructions. The title page contains data on the name of the university, the type of practice (educational, introductory, industrial, undergraduate), the topic of practice, specialty, student, leader, place and year of writing.

Title page sample

Calendar plan is drawn up in the form of a table, contains data on the type, timing and place of work performed by you at the enterprise. Sometimes included in the diary.

An example of a practice report schedule

Practice Diary- similar to the calendar plan. The diary is the main document, along with the report, according to which the student reports on the implementation of the practice program.

The trainee writes down every day what he did or studied today. Arranges everything in the form of a table.

An example of filling out a practice diary

Characteristic from the place of industrial, educational or diploma practice should reflect data on the knowledge, skills and abilities of the trainee. About his level vocational training, personal qualities, as well as about the work and assignments that the student performed during the visit to the enterprise. And, of course, the recommended rating.

The student must receive a characteristic from his supervisor and attach to the report. But in practice, the leader shifts this responsibility to the student.

Sample characteristics from the place of internship

Sample Practice Report Content

Introduction contains:

• information about the place of internship;
• its goals and objectives, which are indicated in the guidelines;
• object and subject of research;
• evaluation state of the art research topic;
• may contain the expected results of the internship.

Introduction example

Main part is divided into chapters. Contains theoretical and practical parts. The practical part describes the structure and activities of the enterprise. Analysis is underway. The positive and negative aspects of the work of an enterprise or institution are identified. All calculations, graphs and tables are given.

Conclusion written on the basis of the studied material. Contains answers to the tasks set in the introduction. Includes all conclusions obtained in the main part. You can include an estimate own work and give recommendations for improving the company's activities.

Practice Report Conclusion Sample

Bibliography contains all the sources used in writing the work, including those specified in . according to methodical instructions or GOST. It can include the names of documents received from the enterprise, as well as regulatory literature, Internet sources.

Applications include any data that can be referred to when writing the work, in the text of the work. It could be reporting organizational structure enterprises, extracts from legislation, questionnaires, drawings, diagrams, tables. Everything, the documents that you found at the enterprise and which were useful for writing the reporting work.

Writing a practice report on your own is very interesting and informative. But if you have any difficulties with writing or you did not manage to complete an internship at the enterprise, you can always turn to our specialists for help and get qualified advice.

When compiling an internship report, the student evaluates the results of the work and draws conclusions about his qualifications, knowledge and skills acquired at the university. In order for the work to be accepted, it must be not only competent and meaningful. Making a report in accordance with GOST will allow you to get "excellent" or at least "good".

Typically, the requirements for the design of the report are prescribed in the training manuals. If there are none left in the department or in the library, refer to the regulatory documents.

Does it take a lot of time to prepare a practice report in accordance with GOST? Take advantage of other people's experience - download the works that are relevant for the current year and see how they are designed. The main thing is that these examples themselves meet the latest requirements.

Practice Report Structure

The report can contain up to 35-40 pages. In some cases, it is allowed to increase the volume up to 45 pages. At the same time, two or three pages are allotted for the introduction. A work can have up to four sections.

According to GOSTs, the practice report should have the following structure:

Sections and subsections in the report

The practice report is divided into sections and subsections. If necessary, items and lists are included in the work. Sections almost always start on a new page. They are numbered with Arabic numerals in order of priority. The title of the section is center-aligned, using bold Times New Roman (16 shingle) for it.

Subsections are numbered with Arabic numerals. Uppercase letters are used for section names, lowercase letters are used for subsections (except for the first one). The latter are left-aligned using the red line. For subsections, bold type (14 shingle) is used.

It is desirable that the titles of the sections be as concise as possible - words cannot be transferred. The same goes for subsections. The distance between the section title and the subsection title should be 8 mm.

Margins, padding and pages

As mentioned earlier, the practice report is drawn up on A4 sheets. This requirement applies to all sheets in the work, including the title page. Sheets should not have borders or similar elements. There are enough indents: on the left - 30 mm, on the right - 10 mm, on the top - 15 mm, on the bottom - 20 mm.

Pages are numbered, counting from the title page. The number on the title is not affixed.

Graphics, tables and other elements

The practice report may contain graphic elements, tables and formulas. According to GOST, images, tables and diagrams can be placed:

- immediately after the paragraph in which the element is mentioned;
- on the next page;
- in the application.

The first method is the most convenient: the person who starts reading the report will definitely not lose important data. He will immediately get acquainted with all the graphic elements.

Formulas are placed immediately after the mention. They are center aligned.

The formula can be created using the Equation Editor and then inserted into the text of the work. Usually 14 shingles are used for symbols in a formula.

Requirements for the form of presentation of the text of the report

Separate symbols in the practice report cannot be used:

- diameter icon (instead, they write the word "diameter");
- the symbol "-" to designate negative temperature(instead, they write the word "minus");
— indices of standards without registration number;
- mathematical symbols<, >and = without numbers.

A practice report may have its own system of names or abbreviations, but only if there is a corresponding section. It should be placed before the title.

Working on a practice report may seem tedious and dreary, but it is not at all as difficult as it seems. Text editor will make the task easier.

It is easier for a lazy or simply busy student to entrust the design of the report to the author of student papers on the site. The main thing is to provide all the data.

The Soviet system of distribution of young personnel has long sunk into oblivion, but many still remember it with warmth. Newly minted specialists were guaranteed both the passage of professional practice and further employment. In our difficult times, things are quite different - not every company is ready to take under its wing an inexperienced employee to transfer practical skills to him. Employers capable of such a noble act will receive recommendations in this article on formalizing relationships with students undergoing internships.

It is no secret that none, even the most powerful theoretical training of specialists, can replace practical skills that can only be acquired through trial and error. Not without reason, in order to implement the state standard, the educational programs of any educational institution include, among other things, work practice (clause 6.1, article 9 of the Law of the Federal Republic of 10.07.92 No. 3266-1 "On Education"). The need for internship is also mentioned in paragraph 5 of Article 5 federal law dated August 22, 1996 No. 125-FZ “On higher and postgraduate professional education” (hereinafter - Law No. 125-FZ).

Industrial practice takes place within the framework of contractual relations between educational institutions and organizations that are ready to accept students. If such an agreement is concluded, the enterprise is obliged to provide appropriate jobs for students of these educational institutions that have state accreditation (clause 9, article 11 of Law No. 125-FZ).

The procedure for internships by university students is regulated by the Regulations on the procedure for conducting internships for students of educational institutions of higher professional education, approved by order of the Ministry of Education of Russia dated March 25, 2003 No. 1154 (hereinafter referred to as the Regulations).

Secondary educational institutions, when organizing practice, should be guided by the Regulations on the industrial (professional) practice of students, cadets of educational institutions of secondary vocational education, approved by order of the Ministry of Education of Russia dated July 21, 1999 No. 1991.

At the same time, each educational institution has the right to independently develop documents regulating the organization of practical training for students, taking into account the specifics of training specialists. It is only necessary to take into account General requirements. Moreover, they differ little for students of both higher and secondary educational institutions.

Types of work experience

Exist various options passing industrial practice:

• the enterprise with which the educational institution has concluded an agreement provides the student with a place for internship (clause 8 of the Regulation);
• if there is a vacant position, the student fills it if the job meets the requirements of the internship program;
• practice takes place as part of specialized seasonal or student teams;
• practice is carried out in the order of individual training from specialists or workers with the appropriate qualifications (clause 10 of the Regulations).

At the same time, the practice can be conditionally divided into two types: introductory and labor. The first implies that the student will be at the enterprise, study production processes, try to perform simple actions, etc. In this case, an employment contract is not concluded, wages are not charged. The student does not enter into an employment relationship with the employer.

If a trainee is hired by an organization for a vacant position, he or she has an employment relationship with the host organization. This is permissible in accordance with paragraph 10 of the Regulations. Let's talk about this type of practice in more detail.

Rights and obligations of a trainee student

So, educational institution entered into an agreement with your organization on the student's internship.

If the job offered to the student meets the requirements of the internship program, and there is a vacancy at the enterprise, he is accepted into the staff of the organization. From the moment the employment contract is concluded, the student is endowed with all the rights of an employee. In particular, he has the right to receive remuneration for his work. In addition, in accordance with paragraph 24 of the Regulations, the trainee is subject to state social insurance. He is paid temporary disability benefits, is provided with annual paid leave, etc. In turn, a student doing an internship at the enterprise is obliged to follow the internal regulations, observe safety precautions and obey the provisions of the organization's local regulations.

Paperwork

Now let's consider what documents need to be issued when employing an intern.

Employment contract with an intern

Since the student will work only during the period of practice, a fixed-term employment contract must be concluded with him (part 2 of article 58 of the Labor Code of the Russian Federation). It should contain such data as the period of validity of the contract, the condition for the payment of wages and its amount, details of the parties. Special attention It is worth giving justification for the conclusion of a fixed-term employment contract. It can be formulated something like this: "The employment contract is concluded for a month for the internship."

If the employment contract is not executed in writing, it is considered concluded if the trainee started work with the knowledge or on behalf of the employer (his representative) (part 2 of article 67 of the Labor Code of the Russian Federation).

The order of acceptance to work

After concluding an employment contract with an intern, the head of the organization issues an order for employment in the form No. T-1 or T-1a. Both forms were approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1 “On Approval unified forms primary accounting documentation for the accounting of labor and its payment. The student should be familiarized with the order against signature.

First work book

If a student has not worked anywhere before, they get a work book for him (part 4 of article 65 of the Labor Code of the Russian Federation). To do this, he writes a corresponding statement.

Sample application for registration work book

According to paragraph 8 of the Rules for maintaining and storing work books, preparing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225 “On work books”, the work book for an employee hired for the first time is issued by the employer in his presence no later than one week from the date of employment.

If there are no forms of work books, the employer is obliged to purchase them. When issuing a work book to an employee, the employer withholds from him the cost of its form (paragraph 47 of the Rules for maintaining and storing work books).

The costs of acquiring forms of work books relate to other expenses of the employer (clause 11 of PBU 10/99), and the fee charged from the employee to other income (clause 7 of PBU 9/99).

For entries in the work book, light-resistant ink, ballpoint, fountain and gel pens are used. Acceptable ink colors: black, blue, purple. This procedure is established in paragraph 1.1 of the Instructions for filling out work books, approved by the Decree of the Ministry of Labor of Russia dated 10.10.2003 No. 69 (hereinafter referred to as the Instructions for filling out work books).

The following information is entered in the work book:

• surname, name, patronymic, date of birth - on the basis of a passport or other identity document;
• education, profession, specialty - on the basis of documents on education, qualifications or the availability of special knowledge.

Such personal data of the employee, such as last name, first name, patronymic and date of birth, are written on the title page without abbreviations (clause 2.1 of the Instructions for filling out work books).

Date entries in all sections of the work book are made in Arabic numerals, the day and month are two-digit, the year is four-digit (clause 1.1 of the Instructions for filling out work books).

Often, when filling out a work book for the first time, personnel workers have questions regarding the “Profession, specialty” column. In accordance with paragraph 9 of the Rules for maintaining and storing work books, the columns on education, profession, specialty are filled in on the basis of the relevant document, for example, a diploma. Please note: in the column "Profession, specialty" it is necessary to indicate the qualification that was assigned to the graduate upon graduation. However, the interns have not yet completed their education at the university. Therefore, most likely this column will remain empty. If a student received a diploma before university, for example, about secondary vocational education, this should be reflected in the appropriate column.

Depending on the level of education of the employee, one of the following entries is made in the work book:

• basic general;
• average general;
• primary vocational;
• secondary vocational;
• higher professional;
• postgraduate professional.

The student must check the data on the title page of the work book and certify them with a signature. Then the first page is signed by the official responsible for maintaining work books, and puts the company's seal on the title page (clause 2.2 of the Instructions for filling out work books). In case of incorrect initial filling out of the work book, the cost of the damaged form is reimbursed by the employer (clause 48 of the Rules for maintaining and storing work books).

If a young man served in the army before joining an organization, then an entry about the time of service must be made in the work book (clause 21 of the Rules for maintaining and storing work books). This requirement also applies to employees who served in the bodies:

• internal affairs;
• tax police;
• control over the circulation of narcotic drugs and psychotropic substances;
• customs.

Example 1
Student of the Department of Geology and Geochemistry of Mineral Resources, Faculty of Geology, Moscow State University A.A. On March 1, 2010, Beloretsky entered into an employment contract with Magnezit LLC for an internship. How to fill out the title page and make the first entry in the work book, if before that A.A. Beloretsky did not have an employment relationship, he graduated from high school and did not serve in the army?
Solution.
A personnel worker filled out a work book on the basis of documents provided by A.A. Beloretsky, namely the passport of a citizen of the Russian Federation and a certificate of completion high school.

The procedure for passing the practice

Trainees who have entered into an employment contract are required to comply with the internal regulations of the organization in which they practice. However, taking into account the age of workers, a special mode of work is established for them in accordance with the requirements of labor legislation. The data are shown in table 1.

Special working conditions for minors

In addition to reduced working hours, the employer must ensure that other labor laws are observed with regard to underage workers. If the trainee is under 18:

• he undergoes a mandatory medical examination (Article 69 of the Labor Code of the Russian Federation);
• he cannot be involved in work at night (part 5 of article 96 of the Labor Code of the Russian Federation), on weekends and holidays(Article 268 of the Labor Code of the Russian Federation), to overtime work(part 5 of article 99 of the Labor Code of the Russian Federation), to work with harmful and (or) dangerous working conditions, to underground works, as well as to work, the performance of which may harm his health and moral development (gambling, work in night cabarets and clubs, production, transportation and sale of alcoholic beverages, tobacco products, narcotic and other toxic drugs) (part 1 of Art. 265 of the Labor Code of the Russian Federation).

Sample entry in the work book for primary employment (title page)

It is prohibited for employees under the age of 18 to carry and move weights that exceed the limits established for them (Article 265 of the Labor Code of the Russian Federation). Scroll heavy work and work with harmful or dangerous working conditions, in the performance of which it is prohibited to use the labor of persons under 18 years of age, approved by Decree of the Government of the Russian Federation of February 25, 2000 No. 163. Since January 1, 2010, sanitary and epidemiological requirements for the safety of working conditions of workers who have reached the age of 18 (Decree of the Chief State Sanitary Doctor of the Russian Federation dated September 30, 2009 No. 58 “On approval of SanPiN 2.4.6.2553-09”). They establish the requirements for the sanitary and epidemiological safety of working conditions for adolescents aged 14 to 18, as well as the conditions for the passage of industrial training (practice) by students of educational institutions of general and vocational education.

A sample of filling in the column "Information about the work" of the work book for primary employment

Table 1. Working hours of interns

On a note
In accordance with paragraph 18 of the Regulations, students who have not completed the internship program for good reason, are sent to practice for the second time, in their free time from study.

Practice report

During the internship, the trainee is obliged to keep a diary or draw up a report at the end of it, which will reflect the results of his work. The form and type of reporting are determined by the higher education institution (clause 15 of the Regulations). In these documents, the corresponding marks are made by those specialists of the organization who supervise students undergoing internships with them. They celebrate student achievement, attendance, etc.

In accordance with paragraph 17 of the Regulations, an assessment in practice or a test is equated to grades (tests) in theoretical training and are taken into account when summing up the overall progress of students.

Compensation for student trainees

As we wrote above, if a student performs work during the practice, he is paid a salary. At the same time, in accordance with paragraph 19 of the Regulations, during the period of internship, students, regardless of whether they receive wages at the place of internship, retain the right to receive scholarships.

Clause 20 of the Regulations states that the remuneration of students during the period of practice when they perform productive work is carried out in the manner prescribed by the current legislation for organizations in the relevant industry, as well as in accordance with agreements concluded by the university with companies of various organizational and legal forms.

Students accepted for the period of practice for full-time positions in geological parties, expeditions, as part of the crews of ships and receiving, in addition to wages, field allowances or free meals, are not paid daily allowances (paragraph 25 of the Regulations).

The salary of an intern, like any employee, is subject to:

• personal income tax (part 1 of article 210 of the Tax Code of the Russian Federation);
• insurance premiums (clause 1, article 7 of the Federal Law on insurance premiums to the Pension Fund of the Russian Federation, the FSS of Russia, FFOMS and TFOMS dated July 24, 2009 No. 212-FZ);
• contributions for injuries (clause 3 of the Rules for the calculation, accounting and spending of funds for the implementation of compulsory social insurance against industrial accidents and occupational diseases, approved by Decree of the Government of the Russian Federation of 02.03.2000 No. 184).

Practice away from home

If a student leaves for practice from the location of the university, he is entitled to a daily allowance in the amount of 50% of the daily allowance established by the current legislation to reimburse additional expenses associated with business trips for employees of enterprises, institutions and organizations for each day, including being on the way to the place of practice and back . However, the daily allowance is paid not by the employer, but by the university that sends the student to practice. Travel to the place of practice and back, the educational institution pays in full size(clause 21 of the Regulations). This is also stated in the Decree of the Government of the Russian Federation of January 18, 1992 No. 33 “On additional measures to social protection student youth."