Accountant, as well as any employee has the right to conclude an employment contract at one company or simultaneously several companies, institutions and organizations, unless otherwise provided by the law, collective agreement or agreement between the parties (Art.21 of the Labour Code of Ukraine, hereinafter − the Labor Code).
Conclusion of an employment contract (including as a second job) should be executed by the order or the order of the owner or the authorized body on the acceptation for employment (Art. 24 of the Labour Code).
It should be recalled that employment record books are kept only at their main place of work (sub-para.1.5 of Guidelines on the procedure of employment record books keeping, approved by order of the Ministry of Labour of Ukraine, the Ministry of Justice of Ukraine, the Ministry of Social Protection of the population of Ukraine dated 29.07.1993, № 58, hereinafter − Guidelines № 58).
Recording information on part-time work is carried out at the request of an employee by the owner or the authorized body. Secondary employment, which is executed in accordance with established procedure, should be indicated in a separate line in the employment record book (para.17 of sub-para.2.14 of Guidelines № 58).
If the employee works part-time, but is dismissed from the main place of work, secondary employment can become major place of work.
Changing of the secondary employment at the primary employment is not provided by the current legislation. According to the Ministry of Social Policy, if the employee works at the same positions within the company, the changing in the meaning of Art.32 of the Labour Code cannot be applied (letter of the Ministry of Social Policy of Ukraine dated 14.06.2016, № 121/06/187-16).
Since the work is performed as a secondary employment under an employment contract, the secondary employment contract should be terminated with the employee according to his/her statement and a new one is concluded − on the work at the company at a certain position by issuing an order about this.
If the record on the secondary employment wasn’t entered in the employment record book at the primary place of work, the record on the dismissal also shouldn’t be entered (letter of the Ministry of Social Policy of Ukraine dated 28.03.2013, № 2-1/06/187-13).
In the case of dismissal from the primary place of work, an entry on the dismissal should be entered in the employment record book at the primary place of work. An order of acceptance for the primary place of work should be issued at the place of the secondary employment, an entry in the employment record book should be made on the basis of the order.
