What does a sample order cancellation look like - rules for filling it out, necessary requirements

In office work, situations quite often arise in which it is necessary to cancel or make adjustments to the current order of the organization’s management . The only way out of this situation is to prepare a new order that cancels the previous administrative act. It should be noted that this procedure is formalized according to the standard procedure. The head of the organization must use a standard form containing the details of the organization to prepare the order. In this article, we propose to consider the question of how to draw up an order to cancel an order.

sample order to cancel an order
In practice, a situation may arise when it is necessary to cancel or make changes to an organization’s order (a separate paragraph of it)

When is an order to cancel an order (grounds) needed?

There are three main reasons for the need to prepare an administrative act on the annulment of a previous management order . Most often, the reason for this need is the initiative of a company employee. According to the established procedure, each employee who has signed an application for termination of the employment agreement is required to work for a certain period . The current legislation states that each employee is given the legal right to change his decision during a given period of time. It should be noted that the regulatory documents do not contain regulations regulating the timing of the publication of such documents. This means that personnel department employees have the right to draw up an order immediately after receiving an application from an employee. If the employee changes his mind about leaving his workplace, the employer must cancel the previously issued document.

A previously issued document may be canceled or adjusted by the employer’s decision. The eighty-first article of the Labor Code provides a list of grounds for the annulment of an employment contract by an employer. As an example, let's take a situation in which an employee is absent from his workplace for a long time. The presence of unjustified absenteeism is a compelling argument for dismissing a worker. Having decided to dismiss an absent employee, the employer must prepare a corresponding act.

It should be noted that an employee who is absent for a long period of time can provide a document confirming the existence of compelling reasons for absenteeism. Such a document may be a discharge from the hospital. It was the very fact of being in the hospital that became the reason for both missing work and the inability to notify the company administration about the illness in a timely manner. Considering all of the above, we can conclude that the employer has no reasons to dismiss the employee, which leads to the need to cancel the issued order.

The final basis for the annulment of administrative documents is the decision of the judicial authorities. According to experts, this procedure is very “painful” . As a rule, the need for such a solution arises as a result of lengthy litigation of the conflict between the worker and the employer. As an example, let’s take a situation related to the dismissal of a pregnant employee. According to established rules, employers are prohibited from dismissing workers who are in trouble. However, the company administration may not have known about the fact of pregnancy and terminated the employment agreement due to violation of labor discipline. The dismissed employee is given the right to file a claim against the employer demanding the cancellation of the decision to dismiss and reinstatement.

order to cancel an order
The circumstances that served as the motive for canceling or amending the document should be stated at the beginning of the text of the order to cancel the order

About disciplinary action

to cancel the punishment that was applied to an employee who committed a violation in the workplace orally . It is imperative to issue an order to lift the penalty (we talked about how to draw up an order for a disciplinary sanction in a separate article).

The reason for the cancellation of a penalty may be an unreasonable imposition and the disagreement of the employee in respect of whom it was applied.

The basis may be:

  • a statement from the employee (including the labor dispute commission), which he can write and attach to it any other papers proving his innocence;
  • order of the labor inspectorate in accordance with Art. 357 of the Labor Code of the Russian Federation, issued after an inspection at the request of the employee;
  • a judgment made after a trial in court.

An example of an order to cancel a previously issued collection order.

An employee can appeal a disciplinary sanction within a month from the date of receipt. If there is evidence of innocence, the administration of the enterprise is obliged to issue a document annulling the disciplinary sanction.

Who has the right to issue such orders?

Canceling an order is a standard procedure that occurs quite often in the office work process . It is important to note that not every employee has the right to generate such documentation. According to the current rules, these rights are closely related to the area of ​​competence of officials:

  1. Representatives of the personnel department have the right to prepare orders regarding the company’s personnel.
  2. Clerks are involved in the preparation, correction and cancellation of documents related to the general activities of the company.
  3. Accounting department employees prepare financial reports and other documents.

It is important to note that an administrative act canceling the previous order must be registered in a special report card.

The basis for canceling the order of the above officials is a written order from the head of the company. As practice shows, it is more advisable to issue an order canceling a previous order before the actual execution of a previously made decision . In other cases, the procedure for carrying out this procedure can become significantly more complicated.

Grounds for cancellation

After the manager signs the order, it becomes mandatory for execution by all employees of the organization insofar as it relates to their labor functions. Similarly, local regulatory acts put into effect by order of the head become mandatory for compliance.

An administrative document that has entered into force (like a local normative act) can be canceled in this way only through the issuance of another administrative document having the same force.

Reasons for canceling an order include the following:

  1. Error in order. The most common errors are distortions of last name, first name, patronymic, typos, technical errors in calculations, etc.
  2. Changes in staffing, enterprise structure, personnel (for example, in the case of a change in the composition of a permanent commission).
  3. Loss of relevance of the document on the basis of which the order was drawn up (for example, departmental instructions on labor protection).
  4. There is no need for action (business trip, events, audit), which was specified by order.

Moreover, if it is necessary to cancel a local normative act approved by an order (for example, the Regulations on Remuneration), then the act itself, and not the order approving it, is subject to cancellation.

Registration procedure

In order to cancel actions carried out according to the order of the company's management, the head of the department should draw up a memo addressed to the general director. This note should include information about the need to cancel the order. Next, the owner of the company imposes a resolution with the help of Fr. After this, a new document is drawn up, which indicates the phrase “The order numbered XX shall be considered invalid.”

Legal requirements

The current legislation does not have standards regulating the procedure for making adjustments to administrative documentation. Legal experts recommend that officials adhere to the rules set out in the twelfth article of the Labor Code. This document contains a list of grounds that can be used to cancel administrative documents. Such grounds include introducing amendments to legislative acts that have a direct impact on the company’s activities.

In addition, the reason for canceling an order may be the presence of physical obstacles to its execution. Court decisions, changes in working conditions, as well as personal initiative of employees may cause the need to amend orders or cancel them completely.

cancellation of order
An order to cancel an order cancels a decision made earlier

Order form (sample)

As mentioned above, the current legislation does not have regulations governing the procedure for drawing up administrative documentation on the cancellation of an order. A sample order to cancel an order is drawn up in free form, taking into account all the necessary details. The document in question must contain the following information:

  1. Name, address and other details of the company.
  2. Grounds for making adjustments and canceling the previous document.
  3. Commissioning date.
  4. Information about employees who are entrusted with the function of monitoring compliance with management orders.
  5. List of workers who must familiarize themselves with the contents of the order.
  6. The wording “Order to be considered invalid” or “Order to be considered invalid.”
  7. Information about the canceled act.
  8. List of applications.

Registration of an order

Each document used within the organization is assigned an individual number. This number is recorded in special journals that are used to record the company’s internal document flow. Orders and administrative acts must be certified by the signature of the owner of the organization or its general director. The head of each structural unit of the company that is affected by the adjustments being made must receive a copy of the document. A copy of the acts is drawn up in situations where an order from management leads to a change in the rules for calculating wages, the vacation schedule and the time sheet, which takes into account the time of work. Also, the above actions are performed when the employment relationship with one of the employees is broken.

In the logbook it is necessary to indicate the name of the document and list the employees responsible for carrying out management orders. According to the established rules, the completed log must be certified by the signature of the employees specified in the order. Next, the clerk files the order with the rest of the company’s documents. The storage period for this category of documents on the employer’s premises is five years from the date of their production.

sample order
If the order concerns one person, it is called simple, if several - complex

Concept of order

An order is a strong-willed instruction from the manager of an organization, corresponding to his official powers and mandatory for execution by all employees of the company or individuals listed in the document.

Various orders are carried out through the document. They can be oral or written, and their cancellation is carried out either by the same official or by one who is higher in the official hierarchy.

What is an official investigation and how to issue an order for it? Read here.

The issuance of such an order facilitates the exercise of the powers of certain persons. That is, it is through them, as well as other acts, that a person implements actions to manage a company, its department or part of a team.

Order cancellation rules

Cancellation of a document must be carried out only through the issuance of a new order.

This can be carried out by the following employees:

  • the person who issued the order that is subject to cancellation;
  • the person's superior officer.

How to cancel an order at an enterprise? Answer in video:

Such an order must contain a direct indication of the cancellation of the act. The most commonly used expression is “declare invalid...”. Next, the details of the act being canceled or its individual provisions are entered.

At the same time, it should be extremely clear which act is being canceled and in what part, that is, all the required detailed details must be indicated without being misleading.

Another point that must be indicated in the new order is the date from which the cancellation begins to take effect. If the date is not specified, the document will be considered canceled from the moment it is issued.

Kinds

Any types of such acts can be divided on two grounds.

By type of media there are:

  • oral;
  • writing.

How to issue a personnel order? See the link.

The order must correspond to the form being canceled. Thus, a written one cannot be canceled orally; a separate document will definitely need to be drawn up.

It can also be divided by content and method of control.

Highlight:

  • normative, that is, aimed at establishing general instructions, orders, and so on;
  • non-normative (they are also called individual), that is, those that are intended to establish an obligation for individuals to perform specific actions.


Example of a cancellation order.
Photo: sekretariat.ru An order can cancel both regulatory and non-regulatory acts. It all depends on its content.

The main thing is that the requirement that the person has the appropriate powers to cancel previously established acts is met, for example, a lower official does not have the right to cancel the orders of a superior one.

Examples of compiled documents

Let's look at various examples of drawing up administrative acts that cancel previously issued orders. In the example below, we propose to consider a sample order to cancel an order to be sent on a business trip:

"Limited Liability Company "Titan"

(Titan LLC)

ORDER No. 15/e4

On the cancellation of order number XX

July 10, 2020

Taganrog

Since there is no need for a business trip, I order:

Business trip of the corporate client manager Nikitin S.M. in St. Petersburg, issued by order No. XX dated June 18, 2018, cancel.

The function of monitoring the execution of this order shall be transferred to the chief accountant L.M. Ryabova. Reason: written notice of refusal to cooperate dated July 8, 2020.

Director: Vasnetsov P.A. Vasnetsov."

How to cancel an order and issue a new one, an example demonstrating the contents of the act:

order to be revoked
Any order can be canceled only by issuing a new order, since an order as a document has a lower status compared to an order in the vast majority of enterprises

Sample filling

The paper is drawn up on the company's letterhead. In the upper right corner indicate the name, details of the company and legal address. Below - in the middle of the line - is the name of the document - “Order”.

Next comes the text itself. The content is presented clearly, to the point. Consists of subparagraphs:

  1. On cancellation of the order - indicating the number, date and name.
  2. On making changes - reflecting the basis for canceling the original source.
  3. Indication of the exact period from which the first loses relevance, and the second becomes a guide to action.

The final part is the signature of the head and familiarized persons.

Conclusions (+ video)

Based on all of the above, we can conclude that in order to cancel a previously made decision or make adjustments to administrative acts, the head of the company should draw up a special order. It is important to note that drawing up the document in question is only advisable if the previously issued document has not yet entered into force. In order to cancel his decision, the head of the company must provide compelling reasons.

It must be recalled that many officials have the right to draw up the documents in question. As a rule, personnel department employees are involved in drawing up acts related to company employees. Employees of the office management department maintain documents related to the company's activities.

Today, there are two main methods for canceling orders. The first method is to issue a separate document that cancels the previous one. The second method involves making additions and adjustments to the current management order. According to the established rules, the issued order must be assigned a registration number, which is recorded in a special register. The storage period for such documentation is five years. After this time period has expired, the orders must be transferred to the city archive.

ORDER

March 16, 2014№ 143

On amendments to the order of Monolit CJSC dated 05/03/2013 No. 85 “On approval of the regulations of the customer service group”

In connection with the dismissal of the head of the sales department, Serebryakova E.E. and leading specialist of the procurement department R.D. Molotkova. order:

  1. The order of Monolit CJSC dated 05/03/2013 No. 85 “On approval of the regulations of the customer service group” is amended and paragraph 3 of this order is stated in the following wording.

Approve and put into effect the regulations on information services for regular customers. Responsibilities for maintaining news and advertising mailings are assigned to the following employees:

  • leading specialist OK N.O. Solovyova
  • Deputy Head of the Procurement Department A.I. Kapitonova
  • sales department specialist P.M. Myasnikov."
  1. The order of JSC Monolit dated May 3, 2013 No. 85 “On approval of the regulations of the group for customer service” is declared invalid.
CEOA.A. Sitzev

Pay attention to another example - an order to cancel a business trip. Since it relates to orders for personnel, it does not have a unified form and is compiled in any form, but on the official letterhead of the organization.

LIMITED LIABILITY COMPANY "KALMAR"

Contents of the order canceling the order

To give this document legal force, it is always necessary to indicate the following information:

  • full name of the organization;
  • name of the document type;
  • date of its preparation;
  • registration number of the order;
  • place of compilation (here it is enough to indicate the locality);
  • title to main content;
  • the text of the document indicating the basis for its publication;
  • manager's signature;
  • signature of the interested person confirming the acquaintance.

For clarity, we will give an example of filling out an order canceling an order to dismiss an employee.

Order to invalidate the sample

Attention

If the effect of the order on personnel composition is canceled, the responsible specialist must draw up a report (official) note addressed to the head of the enterprise. The contents of the document indicate the reason why the order needs to be canceled.

Enter the number, date, and subject of the order. The note is sent to the director of the company for consideration. After the document has been endorsed, a new order is drawn up. 3 Indicate the company name (full, abbreviated). Then assign a number and date to the order. Write cancellation of the order as the subject. Enter the name and other details of the order to be cancelled. The basis for issuing a new order is a note from the official (responsible) person. 4 In the reason for drawing up an order to cancel another administrative document, write the reason indicated in the employee’s memo.

How to cancel an order using an order

Many actions at enterprises are formalized by issuing an order from the manager. The legislator has provided for a number of features for many of them, and introduced separate requirements and design rules.

Cancellation of such documents is also possible, for example, if an employee disputes the fact of his dismissal, he should not be rehired, but reinstated in his old position.

Answer

Answer to the question:

The legislation does not impose specific requirements for the execution of cancellation of an order. It seems that the form of cancellation (by a separate order or a separate subparagraph amending a previously issued order) depends on the situation; both options are possible.

Don't miss: the main material of the month from leading specialists of the Ministry of Labor and Rostrud

Encyclopedia of personnel orders from the Personnel System.

For example, Article 106 of the Federal Law of October 2, 2007 No. 229-FZ “On Enforcement Proceedings” states that a sufficient condition for the reinstatement of an employee is his admission to work and the cancellation of the dismissal order.

Cancellation of the dismissal order is carried out by a separate order, which also indicates the details of the court decision and other necessary conditions.

But in practice, a situation may arise when it is necessary to cancel or make changes to an organization’s order (a separate paragraph of it).

These actions can only be carried out by issuing another order. At the same time, the requirements for registration are standard - they use an order form with an established set of details, follow the routine procedure for drawing up, approving and registering orders.

The circumstances that served as the motive for canceling or amending the document should be stated at the beginning of the text of the order to cancel the order.

If it is necessary to cancel a valid document (or some of its clauses), then use the standard phrase “Declare invalid...”. And then there is always a link to the canceled document according to the sample: order of Kolibri LLC dated 04/27/2014 No. 126 “On carrying out ...”. In other words, to eliminate any uncertainty, the canceled order is fully named in the accepted sequence - author - date - number - title.

Then you can indicate the desired date for canceling the previously issued order. However, the date is often not indicated, then the order is canceled immediately after the new one is issued.

If you need to cancel an order from the moment it was issued (it was not in effect at all), then it is customary to start with the words “Cancel the order...”. Following the example above, there is a link to the document being canceled (its date, number and name).

If it is necessary to change or supplement the original version of the order, in one of the paragraphs of the administrative part, a reference is made in a similar way to a previously issued document.

OPEN JOINT STOCK COMPANY "PROCESSOR"

(JSC Processor)

On the cancellation of the order of Processor OJSC dated October 26, 2013 No. 232 “On the operation of a specialized Website”

In connection with the introduction into commercial operation of the Internet service software “Smart Click”

order:

1. The order of Processor OJSC dated October 26, 2013 No. 232 “On the operation of a specialized Website” shall be declared invalid.

2. I reserve control over the execution of the order.

General Director E.R. Arbuzov

Another example of an order to amend an order. Moreover, in the example given in paragraph 2, the action of another order is canceled. Depending on the circumstances, this paragraph may not be present in this document at all.

LIMITED LIABILITY COMPANY "PARKA"

(Park LLC)

Vladivostok

On amendments to the order of Park LLC dated January 17, 2013 No. 15 “On the appointment of a permanent commission for writing off strict reporting forms and monetary documents”

In connection with the dismissal of the chief specialist of the HR department, E.N. Zlatkin. and support department specialist N.P. Kurchatkina

order:

1. Amend the order of Park LLC dated January 17, 2013 No. 15 “On the appointment of a permanent commission for writing off strict reporting forms and monetary documents” and state paragraph 1 of this order in the following wording.

“To appoint a permanent commission for the acceptance and transfer of non-financial assets consisting of:

Chairman of the commission, deputy director V.D. Yagubkin

Members of the commission: chief specialist of the HR department E.A. Belonozhkina

Deputy Head of the Support Department V.V. Krunge

chief specialist of the support department O.V. Marakushina."

2. The order of LLC Parka dated March 11, 2014 No. 110 “On amendments to the order LLC Parka dated January 17, 2013 No. 15 “On the appointment of a permanent commission for writing off strict reporting forms and monetary documents” shall be declared invalid.”

General Director O.Yu. Rolled cigarette

Details in the materials of the Personnel System:

1. Magazines and books:

Personnel matters April 2020 No. 4 Staff reduction is cancelled: how to register

Staff reductions are carried out in the event of financial difficulties or when the need for specific employees or structural divisions disappears. Sometimes circumstances change after the employer has begun the layoff procedure, or it turns out that its procedures have been violated. Is it possible to reverse the reduction? What documents do I need to fill out? How to notify employees, the trade union and the employment service?

We find out whether the employer has the right to cancel the layoff

The employer has the right to conclude, amend and terminate employment contracts with employees. The main thing is to comply with the procedure established by law. Therefore, an organization can, on its own initiative, begin the procedure for staff reduction (, Labor Code of the Russian Federation).

It makes no sense for the employer to complete the reduction if the reasons that caused it have disappeared. For example, the financial position of the organization has improved, demand for products has increased, new structural divisions have opened, and the type of activity has changed. In addition, staff reductions are canceled if they were initially carried out with violations. Namely, they did not take into account the priority right to remain at work, did not notify employees, the employment service or the trade union, etc. Errors can be identified by the employer himself or by regulatory authorities. In this case, the staff reduction procedure begins again, but in compliance with the law.

We issue an order to cancel the reduction

To cancel the reduction, issue an order in any form () (sample below). It is drawn up in accordance with the approved one. The order contains the information necessary to cancel the reduction. Namely:

– the reasons that caused the cancellation of the reduction (preferably); – details of orders that are subject to cancellation in whole or in part; – instructions to officials of the organization; – redistribution of labor functions and responsibilities (if necessary); – a person authorized to control the execution of an order.

The reasons why the reduction was canceled are reflected in the order to avoid disputes about its hidden goals. Questions may arise from workers who have already been laid off and from those who are still working but will still be laid off.

The order itself to reduce staffing and orders to make changes to the staffing table or to introduce a new staffing table are cancelled. Officials are instructed to notify employees and notify the employment service. If some workers have already been fired, the issue of redistributing the load is decided. The execution of the order is controlled by the general director or an employee appointed by him.

We inform employees about the cancellation of the layoff

If the employer decides to cancel the layoff, employees who have been notified of the layoff must be informed about this. The law does not regulate how to do this. You can familiarize employees who have previously received notices of layoffs and have not yet been dismissed from the organization with an order to cancel the layoff upon signature.

The law does not establish a time limit for familiarizing yourself with the order. But don’t delay this to avoid conflict situations. After all, employees expect to be fired with the payment of compensation due to a reduction ().

Since staff reductions are notified personally and against signature, the same procedure can be applied when canceling it. The letter of withdrawal of the notice of layoff is drawn up in any form (sample below). It states for what reason the layoff order was canceled and notifies the employee that dismissal on this basis will not take place. Draw up a letter in two copies. One is given to the employee against signature. The second copy with the employee’s signature will remain in the organization.

If some employees have already been dismissed, the employer does not have the right to cancel the decision to lay them off. This is due to the fact that the labor relationship between the parties ceased and at the time of dismissal of workers there were objective grounds for layoffs (Article , Labor Code of the Russian Federation). In this case, the positions of dismissed employees are excluded from the staffing table. They should be reintroduced no earlier than after three to six months. Alternatively, you can invite previously laid-off workers to return to the organization. If they agree, apply for employment on a general basis.

Expert advice

Alina GORELIK, legal consultant at MORGAN & STOUT LLC (Moscow)

An agreement on early dismissal of an employee can be canceled if the employer refuses to lay off the job

When reducing staff, the employee and the employer have the right to enter into an agreement on early dismissal (). There is a competition between the rules on dismissal by agreement of the parties with the rules on reduction (, Labor Code of the Russian Federation). An agreement between the parties on dismissal is canceled only with mutual consent of the parties; it cannot be canceled by order of the employer (). But to cancel the layoff of workers, the will of the employer is sufficient. If the dismissal agreement states that the contract is terminated due to layoffs and there is a reference to Article 180 of the Labor Code, the dismissal occurs at the initiative of the employer, and not by agreement of the parties. Therefore, it is possible to cancel the early dismissal agreement by order of the employer. Notify the employee about this. To eliminate legal risks, enter into an agreement with the employee to cancel the previously reached agreement on dismissal. This way you will record the employee’s will, which will allow you to prove the employer’s position in the event of controversial situations.

We inform the trade union and the employment service

The employment service and the trade union, if one has been created in the company, are notified of the upcoming layoff (,). The law does not oblige the employer to notify these authorities of the cancellation of the layoff. But we recommend sending letters in any form to the trade union and the employment service. They indicate, with reference to the order, that the reduction was canceled in whole or in part. If the trade union was previously asked for a reasoned opinion on the issue of dismissal of its employees, they are informed that it will not be required (sample below). Download and print the sample

Normative base

Important Takeaways

1.

The employer has the right to cancel the staff reduction in whole or in part at any time.
2.
An order to cancel the layoff is issued in any form, which is presented to employees against signature.
3.
Additionally, you can issue letters of revocation of notices of layoffs, notify the employment service and the trade union, if one has been created in the company.

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  • An order to cancel an order is an internal document of the enterprise. It cancels some action or some points of the document. Sometimes they make do with an order instead.

    It can be simple or complex, like other documents of a similar nature. In the first version, the paper touches one person, in the second - several. Then additional information will appear in the content listing data about employees.

What is a court order

The procedure for issuing court orders differs significantly from claim proceedings. The applicant does not have to wait for the court to schedule hearings, consider the case, and make a decision. According to Art. 121 of the Code of Civil Procedure of the Russian Federation, the order is a resolution of the magistrate, which is issued according to the following rules:

  • To issue an order, an application is submitted to the magistrate's court;
  • the judge issues an order individually, without holding meetings or calling the parties;
  • an order can be issued only according to the requirements expressly specified in Art. Art. 121-122 Code of Civil Procedure of the Russian Federation;
  • the order comes into force after 10 days, unless objections and an application for its cancellation are received from the debtor.

The simplified procedure for issuing an order is related to the nature of the requirements, which the applicant must confirm. The subject of the application can only be an undisputed debt or a claim based on law, transaction or agreement.

Let us highlight the most common categories of cases for which a court order can be issued:

  • collection of child support, since the obligation to support children is expressly specified in the RF IC;
  • recovery of earnings at the place of work, vacation pay, severance pay and other payments from the employer;
  • collection of debt under a transaction or agreement, including with notarization (debts under loan agreements fall under this category);
  • collection of debts for payment for housing and communal services, telephone communications;
  • reclaiming property from the debtor, if this demand is indisputable and supported by documents.

If the subject of collection is periodic payments, the size of the debt is not important. However, in Art. 121 of the Code of Civil Procedure of the Russian Federation provides for an important limitation - an order can be issued if the amount of monetary and property claims does not exceed 500 thousand rubles. For example, if the loan debt exceeds this amount, the bank will have to file a claim.

Cancellation Process

The cancellation process must be specified in the cancellation order. The text must contain a reference to the original act, to the fact of eliminating the consequences, as well as to the person who must perform certain actions aimed at eliminating the consequences.

Preparation of the document involves performing the following actions:

  • making a draft;
  • making all kinds of changes and adjustments;
  • approval of the document with senior management, if required, as well as with the legal department;
  • design of the final version;
  • signing of the paper by the relevant official;
  • registration of paper, mandatory assignment of a number according to the numbering rules of a specific enterprise;
  • delivery of the required number of copies to those responsible for implementation;
  • saving a copy in the personal file, for example, an act of cancellation of dismissal is stored in the employee’s personal file.


Order to cancel the dismissal order. Photo: glavbukh.ru

All these actions are carried out by authorized officials. The lack of authority indicates a violation of the law, which will lead to the possibility of canceling such paper in the manner prescribed by law, for example, through a court or a superior.

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