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Прийом на роботу на період декретної відпустки

Ситуація, коли працівницю необхідно замінити іншим працівником на час її декретної відпустки та відпустки для догляду за дитиною до досягнення нею трирічного віку, є досить поширеною. Неодноразово ми отримуємо звернення стосовно роз’яснень правильності оформлення працівників на період декретної відпустки. Найчастіші наші консультації викладаємо нижче.

Питання 1. Наш бухгалтер іде скоро у відпустку у зв’язку з вагітністю та пологами, а потім у відпустку для догляду за дитиною до 3-х років, чи можемо ми взяти людину на її місце з дати відкриття їй лікарняного по вагітності і пологах.

Відповідь. Так можете.

Приймати на роботу працівника за строковим трудовим договором на період відсутності штатного працівника можна не тільки на час відпустки для догляду за дитиною, але і вже під час відпустки у зв’язку з вагітністю та пологами.

Так, відповідно до ч. 2 ст. 23 Кодексу законів про працю України (далі- КЗпП) «строковий трудовий договір укладається у випадках, коли трудові відносини не можуть бути встановлені на невизначений строк з урахуванням характеру наступної роботи, або умов її виконання, або інтересів працівника та в інших випадках, передбачених законодавчими актами». Таким чином, строковий трудовий договір укладається на строк визначений сторонами.

Роз'яснення понять «характер наступної роботи», «умови її виконання» міститься в листі Міністерства праці та соціальної політики України від 3.02.2003р. № 06/2-4/13 :

«Характер майбутньої роботи – означає, що робота не виконується постійно (наприклад, сезонні роботи)».

«Умови виконання роботи – таке формулювання визначає роботу як постійну, але у зв'язку з конкретними умовами її виконання трудові відносини не можуть бути встановлені на невизначений термін. Передусім це може бути пов'язано з тим, що для виконання даної роботи вже прийнятий на роботу працівник, але він протягом певного періоду не може виконувати свої трудові обов'язки. Для заміщення тимчасово відсутнього працівника і провадиться прийняття на роботу іншого працівника за строковим трудовим договором».

Також, пленум Верховного Суду України в абз.2, п.7 постанови № 9 від 6 листопада 1992 p. (із змінами і доповненнями) роз'яснив судам, що «при укладенні трудового договору на визначений строк цей строк встановлюється погодженням  сторін  і  може  визначатись  як конкретним терміном, так і часом настання певної події (наприклад, повернення на роботу працівниці з відпустки по вагітності, родах і догляду  за дитиною; особи, яка звільнилась з роботи в зв'язку з призовом на дійсну строкову  військову  чи  альтернативну  службу, обранням народним депутатом чи на виборну посаду (або виконанням певного обсягу робіт)».
 
Отже, оскільки згідно ст. 2 Закону України «Про відпустки» від 15.11.1996 № 504/96-ВР працівникам забезпечується збереження місця роботи (посади) на період відпустки, зокрема у зв’язку з вагітністю та пологами. А це, відповідно, до ч. 2 ст. 23 КЗпП  обумовлює строковість трудового договору для працівника, якого роботодавець приймає для заміщення тимчасово вільної посади на час відпустки  у зв’язку з вагітністю та пологами, а в подальшому на час відпустки для догляду за дитиною.
 
Питання 2. Як написати в наказі про прийом нового працівника: "прийняти на роботу на час відпустки у зв’язку з вагітністю та пологами", а потім видати інший  наказ: на час відпустки для догляду за дитиною до 3-х років.
 
Відповідь. На підставі заяви працівника видається  наказ про прийняття на роботу на період відпустки у зв’язку з вагітністю та пологами. Наприклад, формулювання в наказі може бути наступним: «Василишин Надію Петрівну прийняти на посаду бухгалтера за строковим трудовим договором з 15 липня 2016р. з окладом згідно зі штатним розкладом, на період відпустки у зв’язку із вагітністю та пологами бухгалтера Івасюк Вікторії Ярославівни».

Зазначати останню дату такої відпустки в наказі не бажано, адже листок непрацездатності може бути продовжено, і у зв’язку з цим потрібно буде видавати наказ про продовження строку трудового договору.

Після оформлення наказу про надання відпустки для догляду за дитиною до досягнення нею трирічного віку основній працівниці, іншим наказом продовжується строк дії зазначеного трудового договору до фактичного виходу на роботу основної працівниці.

Наприклад, наказ може бути наступного змісту «Продовжити термін дії строкового трудового договору із бухгалтером Івасюк Вікторією Ярославівною на період відпустки для догляду за дитиною до досягнення нею трирічного віку Василишин Надії Петрівни до дня фактичного виходу Василишин Н.П. з відпустки для догляду за дитиною».

В наказі обов’язково слід вказати «до фактичного виходу основного працівника на роботу». Це надає право роботодавцю звільнити працівника, прийнятого за строковим трудовим договором, у разі виходу декретниці з відпустки за її бажанням раніше, ніж дитині виповниться три роки.

Питання 3. В податкову "Повідомлення" подавати один раз чи потім ще другий раз.

Відповідь. Один раз.

Відповідно до норм  Постанови № 413 від 17 червня 2015р. «Про порядок повідомлення Державній фіскальній службі та її територіальним органам про прийняття працівника на роботу» «повідомлення про прийняття працівника на роботу подається власником підприємства, установи, організації або уповноваженим ним органом (особою) чи фізичною особою до територіальних органів Державної фіскальної служби за місцем обліку їх як платника єдиного внеску, за формою згідно з додатком, до початку роботи працівника за укладеним трудовим договором …»

Таким чином, при прийнятті працівника за строковим трудовим договором на період відпустки у зв’язку із вагітністю та пологами потрібно подати до податкових органів повідомлення про прийняття на роботу до початку роботи такого працівника.

При продовженні терміну дії строкового трудового договору на період відпустки для догляду за дитиною до досягнення нею трирічного віку повторне повідомлення подавати не потрібно.

Консультант з оплати праці та кадрового обліку

Мороз І.М.

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