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

What's Included official duties cashier (accountant-cashier)

Cashier- this is an employee whose job responsibilities include conducting cash transactions at the cash desk of the organization (receiving and issuing cash, accounting for them (including in the program), processing cash documents) (clauses 4, 4.2 of the Procedure for conducting cash transactions ). In the case when the duties of the employee also include maintenance of the cash register, such a position is usually called a "cashier-operator" (clause 4.1 of the Model Rules for the Operation of the Cash Register).

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

Accountant-cashier- this is an employee whose duties, in addition to the duties of a cashier, include accounting for a particular area.

Example. Excerpt from the job description of a senior cashier

Example. An excerpt from the job description of an accountant-cashier

How to assign cashier duties to an employee

do not provide the 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 the combination of posts and familiarize him with signature job description cashier. The agreement must include:

The amount of the surcharge for the combination;

The combination period - for example, for the period of vacation of the cashier or until the employee is hired for the position of cashier;

2) issue an order in free form on imposing on the employee the duties of a cashier in the order of combining positions;

Example. Order on the assignment of the duties of a cashier to an employee

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

To assign the duties of a cashier to an employee whose employment contract and job description provide for the substitution 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 arrange for the acceptance and transfer of the cash desk. In this case, it is not required to conclude an agreement on combining positions and make an additional payment (Letters of the Ministry of Health and Social Development dated March 12, 2012 N 22-2-897 , Rostrud dated May 24, 2011 N 1412-6-1. The order must specify the period for the employee to perform the duties of a cashier.

From July 1, 2016, companies are required to apply professional standards if the Labor Code of the Russian Federation, other federal laws, other regulations establish requirements for the qualifications necessary for an employee to perform a certain labor function. The legislation does not establish requirements for the chief accountant or ordinary accountant in companies with limited liability. At the same time, the LLC can take the standard (approved by Order of the Ministry of Labor of December 22, 2014 No. 1061n) as a basis in order to determine the requirements for the qualifications of employees. In the professional standard of an accountant, labor functions are also named. They do not provide for the obligation to maintain a cash desk, receive and issue cash. Although in practice these functions are often performed by an accountant. In this situation, questions arise:

• Does a company have the right to write down the duties of a cashier in the job description of an accountant?
• Is the company obliged to pay extra to the accountant for combining if he keeps a cash register, but there is no cashier position in the staffing table?

The Ministry of Labor believes that in this situation, the employer is obliged to pay extra to the accountant. Let's explain why.

Article 60.2 of the Labor Code establishes that, with the written consent of the employee, he can be entrusted with performing additional work along with the main one during the established working day (shift) for an additional payment (Article 151 of the Labor Code of the Russian Federation).

The period during which the employee will perform additional work, its content and volume are established by the employer with the written consent of the employee.

The employee has the right to prematurely refuse additional work, and the employer - to cancel the order to perform it ahead of schedule, notifying the other party in writing no later than three working days in advance.

According to Art. 151 of the Labor Code of the Russian Federation when combining professions (positions), expanding service areas, increasing the volume of work or performing the duties of a temporarily absent employee without exemption from the main job, an additional payment is made.

The amount of the increase is established by agreement of the parties, taking into account the content and (or) volume of additional work (Article 60.2 of the Labor Code of the Russian Federation).

Therefore, in order for the accountant's duties to include cash management, the employer must:

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

• combination fee:
• the term of combination - for example, for the period of vacation of the cashier or until the employee is hired for the position of cashier;

2) issue an order imposing on the employee the duties of a cashier in the order of combining positions;

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

EDITOR'S NOTE:

The legislation does not provide for the procedure for determining the amount of additional payment for additional work. It should be remembered, however, that the provisions of par. 6 hours 2 tbsp. 22 of the Labor Code of the Russian Federation establishes that the employer must provide its employees with equal pay for work of equal value. .
Payment can be set:
- in the form of a specific amount;
- as a percentage of the salary for the position (profession) in which the work is performed.

Note that earlier Rostrud clarified that if an employee’s employment contract or job description stipulates the obligation to combine his position with the position of a temporarily absent employee with a similar labor function, then the employer has the right not to pay extra work. The fact is that in this case such a combination is recognized as the performance of work on employment contract, and the employee is not entitled to an additional payment (letter of Rostrud dated 05/24/2011 No. 1412-6-1).

On signing cash documents if there is no cashier position in the company's staff Can the head of the organization sign cash documents for a cashier if there is no cashier position in the staff? If there is no cashier position in the staff of the enterprise, there is a manager and chief accountant, who can sign cash documents?

The company does not have a cashier position. Assigning the duties of a cashier to the head or chief accountant. Documenting.

Question: Can the head of the organization sign cash documents for the cashier if there is no cashier position in the state? If there is no cashier position in the staff of the enterprise, there is a manager and chief accountant, who can sign cash documents?

Answer:
Yes maybe. If the functions of the cashier are performed by the head, then he must sign the cash documents. Secure the right to sign cash documents for the cashier for the head by order in free form. In the order, for example, indicate: In view of the absence of the position of a cashier, I place the responsibility and duties of a cashier on 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 head 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 deciphering of the signatures in the PKO and RKO should belong to these persons so that it is possible to identify those who signed.

Rationale

How to issue an incoming and outgoing cash order, a register of incoming and outgoing cash documents

Who signs the receipt

The incoming cash order must be signed by the chief accountant or accountant. Also the 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 on the appointment of a responsible person. The manager agrees on the candidacy of such an employee with the chief accountant (if he is 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 head (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 head can grant the right to sign documents, including cash, to one of the employees of the organization. For example, during your absence. To do this, it is enough to issue a power of attorney ().

How to organize paperwork in accounting

The head 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 of 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 maintains 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 Instructions of the Bank of Russia dated May 30, 2014 No. 153-I). Thus, in bank documents, in addition to the head of the organization, an employee of the organization or the head of a third-party organization that keeps records can sign.

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 head cannot take over accounting. This conclusion follows from part 3 of article 7 of the Law of December 6, 2011 No. 402-FZ.

Ten new rules, according to which it is already necessary to draw up cash transactions

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

Employee	Is it right to draw up income and expenses	Is it right to sign receipts and expenditures	Can I accept and dispense cash at the cash desk?
Chief Accountant	Yes	Yes	Yes*
Director		Yes, if there is no chief accountant and accountant	Yes
Accountant or other regular worker	Yes*	Yes*	Yes*
Private accountant or employee of the organization, if a contract is concluded accounting services	Yes	Not	Not
Cashier	Yes*	Yes*	Yes

* Based on the director's order.

If an organization needs to assign the responsibility for maintaining a cash register to an accountant, certain rules must be observed. The Ministry of Labor explained which ones.

Clarifications given by the Ministry of Labor in a letter dated July 20, 2016 N 14-2 / ​​B-688
will help employers not to violate the rules according to which cash management can be assigned to an accountant. With this document, the officials answered the question of the director, who decided to assign additional functions to the accountant during the cashier's vacation. Although the question sounded like: "is the company entitled to write down the duties of a cashier in the job description of an accountant?", the officials explained only the technology for transferring the relevant functions, without mentioning job descriptions.

Delegation of duties of the cashier to the accountant

The Ministry of Labor has given an algorithm for the actions of an employer who wants to charge an accountant with keeping a cash register. According to officials, for this it is necessary to perform a number of successive stages:

1. 
   Conclude a written agreement with the accountant on the combination of positions. This document should indicate the amount of additional payment for the performance of the work of the cashier and the period for which the combination of positions is expected.


2. 
   Familiarize the accountant with the job description of the cashier against signature.


3. 
   Issue an order for the organization to assign the duties of a cashier to a specific person in the order of combining positions.


4. 
   Issue a written act of acceptance and transfer of the cash desk of the organization.

After that, the accountant can begin to perform new duties. It should be noted that in small enterprises where the position of a cashier is not provided staffing and the accountant performs additional functions initially, it will not be superfluous to familiarize him with the job description of the cashier. Since, from July 1, 2016, all organizations can apply the professional standards defined by Labor Code of the Russian Federation, and in the professional standard of an accountant, approved by order of the Ministry of Labor of December 22, 2014 N 1061n
there are no responsibilities for maintaining a cash desk, receiving and issuing cash.