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Staff schedule. All about the staffing table What is the tariff category in the staffing table

Consider whether a staffing table is needed in an organization and how to develop it; what is the procedure for approving the own form of the document. We will study complex issues, for example, the procedure for approving the staffing table, if the company has separate divisions or only one employee is listed.

Staffing: to be or not to be

To begin with, let's figure out whether the staffing table (SR) is the primary accounting document and whether it is mandatory for the organization to have it.

On January 1, 2013, Federal Law No. 402-FZ of December 6, 2011 “On Accounting” (hereinafter referred to as Law No. 402-FZ) came into force, according to which each fact of the economic life of an organization is subject to registration by a primary accounting document containing only mandatory requisites. At the same time, the right to choose the forms of primary documents (unified or independently developed) now belongs to the employer<1>.

For your information. The facts of economic life include a transaction, event, operation that have or are able to have an impact on the financial position of an economic entity, the financial result of its activities and (or) cash flow.

Expert opinions on the mandatory staffing vary. In our opinion, it should be approved by the organization. This conclusion follows from the interpretation of Art. Art. 15, 57, 66, 81 of the Labor Code of the Russian Federation. So, in Art. Art. 15 and 57 indicate the need for the employee and the employer to determine and fix in the employment contract "the labor function (work according to the position in accordance with the staffing table ...)". At the same time, there is no clause "if any", contained in many articles of the Labor Code of the Russian Federation<2>and giving the right to choose, if this presence (of an authority, document, circumstance) is not confirmed.

In addition, Art. 57, it is established that the employee and the employer may provide for an additional condition on specifying the place of work (indicating the structural unit and its location) and (or) on the workplace. Information about the structural unit is precisely contained in the staffing table and will subsequently be reflected in the work book of the employee (Article 66 of the Labor Code of the Russian Federation, clause 3.1 of the Instructions for filling out work books<3>).

At the same time, one should not forget about such a basis for dismissal as “reducing the number or staff of employees” (clause 2, part 1, article 81 of the Labor Code of the Russian Federation). In the absence of a staffing table, it is practically impossible to prove the legitimacy of the dismissal of employees on this basis, as well as the validity of the amounts paid to such employees, neither by the labor inspectorate, nor by the fiscal authorities, nor by the court.

The conclusion about the need for staffing is also supported by by-laws<4>and established jurisprudence.

In any case, its presence minimizes the risks of claims from the fiscal supervisory and judicial authorities. Therefore, the employer should approve the staffing table.

We approve the schedule

The staffing table is a local regulatory act of the organization, which fixes in a consolidated form the existing division of labor between employees and the conditions for remuneration of their labor (Rostrud Letter dated 01.23.2013 N PG / 409-6-1). That is, the staffing table reflects the events of labor relations that can affect the financial position of the organization and (or) cash flow. In fact, an organization (especially a newly created one) or another employer does not have the right to hire workers in the absence of a staffing table.

Previously, a unified form of staffing was mandatory, approved by the Decree of the State Statistics Committee of Russia of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, since 2013 its use has become optional. And although many organizations still use unified forms, you should not miss the opportunity provided by the legislator and adapt it to the needs of a particular employer.

Choose a method

Considering the provisions of Art. 9 of Law N 402-FZ, before compiling the organization's staffing table, it is necessary to approve its form, as well as the forms of other documents on accounting for labor and its payment.

You can do this in two ways:

- approve by a separate order of the organization with the application of the relevant forms;

- reflect in the accounting policy of the organization for accounting purposes, which forms of primary accounting documents (unified or independently developed) are used to formalize the facts of economic life (see example 2 below). In this case, the indicated forms of documents should be made annexes to the accounting policy (see example 3 below).

It should be noted that due to the mandatory accounting policy for most employers in accordance with Art. 8 of Law N 402-FZ, the second method of fixing the applied forms of primary documents is more preferable.

Approval order

So, the employer decided to approve the staffing table according to a self-developed form. The first step is to issue an order.

Changes

Changes to the approved and current staffing table are also made by order - either reflecting specific changes, or approving a new version of the ShR.

As Rostrud noted in Letter N 428-6-1 dated March 22, 2012, the staffing table changes if structural divisions or positions are renamed, salaries change, the number or staff of employees is reduced. The frequency and frequency of changes in the staffing table is determined by the employer.

Requisites

Keep in mind: a self-developed staffing table must contain both information about the order that approved its form and the details of the document by which it was put into effect (see example 7).

In addition, in the staffing table developed by the organization, there is no need to indicate the period of its validity (as opposed to the unified form). It is enough to indicate the date the staffing table is put into effect.

Newly created organizations

The staffing table is compiled, even if only the head works in the newly created organization. There are two options for the presentation of staff units:

- or only the head is indicated;

- or the necessary staff and number of employees are immediately fixed.

Branches and representative offices

Separately, it should be said about the staffing of an organization in which there are branches, representative offices or other separate divisions.

In the new form of staffing, it is possible to provide for the allocation of not only structural, but also separate divisions.

If The staffing table is compiled by the department independently(moreover, such a right should be provided for in the charter of the organization, the regulation on the division and the power of attorney of the head of the division), then it is advisable to provide for the approval procedure, and indicate the details of the approval in the staff list itself.

Filling in individual columns

It is especially necessary to say about filling in the “Salary” column, etc.: the amount of the salary should be one, it is not allowed to indicate the so-called “fork”, since according to Art. 22 of the Labor Code of the Russian Federation, payment should be equal for equal work.

Note. You can read about the rules for filling out such staffing columns as “Position”, “Number of staff units”, “Tariff rate (salary), etc.”, “Surcharge” in the article “Staffing in questions and answers” on p. 46 of the journal N 7, 2009.

Reflection if needed Same positions, different salaries(and not salaries), we recommend either establishing categories or categories for the position, or regulating this by establishing allowances (surcharges) depending on the qualifications of employees. Rostrud also adheres to this position (Letter dated April 27, 2011 N 1111-6-1).

Therefore, the employer, when developing a staffing form for the purpose of establishing personal allowances and additional payments to employees, can state the information in the column “Additions, additional payments” as shown in the example:

A sample of the design of the column "Surcharges, surcharges" in the staffing table.

If in an organization the salary of employees consists of salaries (or of salaries and irregularly paid bonuses), then the column “Surcharges, additional payments” can be excluded. And vice versa: if the employer uses regular bonuses as an incentive for the work of employees, then you can add the “Bonuses” column, also for convenience, highlighting the sub-graphs “Basis” and “Amount, rub.” (see example 12).

A sample of the design of the column "Award", "On hand" in the staffing table.

For a number of employers, due to the need to comply with Art. Art. 133 and 133.1 of the Labor Code of the Russian Federation, it would be useful to add the columns “For payment” or “In hand” (example 12).

Extract from the staffing table

It should be remembered that according to Art. 62 of the Labor Code of the Russian Federation, the employer is obliged to provide the employee, at his request, with documents related to his work, including extracts from documents (Article 88 of the Labor Code of the Russian Federation). Therefore, we consider it appropriate to also approve the form Statements from the staff list (there is no unified form).

Regular arrangement

The staffing table is a planned and impersonal document. Therefore, do not “weight” it with information. After all, this document can be submitted to the fiscal or judicial authorities, which should not know the "extra" information. To fix the actual position of the placement of personnel (by name) and wages (taking into account "floating" bonuses), it is advisable to use the regular placement. The document can be in paper or electronic form and contain any information about employees required by the employer (see example 14).

State arrangement.

Limited Liability Company "SportInvest"

(LLC "SportInvest")

Staffing on 03.11.2014

Structural subdivision	Position	Number of staff positions	Surname I.O.	Salary, (rub.)	Allowances, surcharges	Prizes	Total (group 6 + group 8 + group 10)	Additional Information
Base	Amount (rub.)	Base	Amount (rub.)
Name	The code
1	2	3	4	5	6	7	8	9	10	11	12
Directorate	01	General manager	1	Avakumov A.V.	60 000					55 000
Secretary	1	Belkina N. A.	30 000	For knowledge of foreign languages	2000			32 000	Maternity leave until 25.12.2014
System Administrator	0,75	Volgin I. L.	21 330					15 997,50	Worker at the main place of work
<…>
Accounting	02	Accountant	1	Gromova K. T.	25 000	Increase in the volume of work (DS until 06/04/2010)	5550			30 550
Accountant	1	Drewko O.K.	25 000					24 850	Leave to care for a child up to 3 years (12/11/2014 - return to work)
Accountant	1	Eremina E. M.	25 000	Expansion of the service area (DS until 08.12.2014)	7850			32 850
<…>
Sales department	03	Manager	1	Acorn U.A.	30 000			For exceeding the sales target	5000 — 30 000	35 000 — 60 000
<…>
Department head	1	Zorin I. A.	35 000			For exceeding the sales target	5000 — 30 000	40 000 — 70 000
Delivery department	04	Specialist	0,5	Ilyin B. B.	15 000					7500	External part-time
Department head	1	Klaus W. W.	25 000					25 000
Marketing department	05	Specialist	1	Lomov Ya. R.	24 400					24 400	Child under 3 years old (d. 06.02.2012)
Specialist	1	Mishin T. A.	24 400					24 400
		Department head	1	JOB VACANCY
<…>

Opinion. Maria Kolganova, Associate Professor, Department of Business and Labor Law, State University of Management

In the theory of law, one of the main features of the labor law relationship has always been considered the inclusion of a new employee in the staff of the organization. The importance of this action is related to the legal fixing of the employee within the organization. The inclusion of an employee in the staff of the organization “closes” the previously existing vacancy, determines his place in the system of organization and management of labor processes within the company, predetermines the main component of the amount of his earnings (official salary, salary, tariff rate), fixes and makes legitimate the differentiation of wage adjustments for the account of allowances, additional payments, KTU and other payments that allow, in accordance with the remuneration systems approved by the organization, to personify the earnings of personnel.

Note. See the article “How to organize work with personal data in HR departments” on p. 40 of the journal N 3, 2012.

Those companies that provide staff to third parties face serious problems in these matters. Such organizations (private employment agencies) can formally meet the requirement for a staffing table, but from a legal point of view, it is created in a real organization and for real jobs, and not under a civil contract with an intermediary.

Note. See the article “10 Mistakes to Avoid When Processing Documents Related to Personal Data” on p. 52 journals N 3, 2012.

Companies that transfer labor force hired under a staffing agreement do not create real jobs, do not invest in production and its modernization. In the event of bankruptcy of an intermediary organization, its property (often rented) cannot be a guarantor of compensation for lost earnings by employees. And therefore, it makes no sense to consider the staffing tables created in them as serious organizational and financial documents.

Note. Read about “borrowed” labor on p. 70.

No less problems arise for such companies in connection with the execution of personnel documentation. If the intermediary registers the hired employee for his job, then the actual performance of labor functions in harmful or dangerous working conditions by the real production worker will not be counted in his preferential length of service, which gives the right to a pension, since in the office of the intermediary company that registers the employee in accordance with her staff list to a real employer, there are no such harmful working conditions. No FIU structure recognizes work on the staffing of an intermediary firm as work in harmful or dangerous conditions that give the right to pension benefits. This is explained by the fact that in the employee's work book, which, in accordance with Art. 66 of the Labor Code of the Russian Federation is the main document on his labor activity and work experience, in accordance with the staff list of the intermediary, a record of employment was made.

In conclusion, I would like to note that the requirements for documents set forth in Law N 402-FZ, in some cases, differ from the requirements of labor legislation (which, in fact, are tougher). Therefore, in order to avoid claims from the inspectors, we recommend taking the unified form N T-3 as the basis for developing the staffing form. It is advisable to use GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Documentation requirements. And finally, since the staffing table contains personal data of employees, its storage, processing, destruction must be carried out in accordance with the requirements of the legislation of the Russian Federation on the protection of personal data.

Y. Titova

Teacher,

Journal Expert

"Personnel service

and human resource management"

Signed for print

What are the most common staffing mistakes?

First of all, the legal nature of the staffing table is incorrectly defined. The staffing table is not a local regulatory legal act (does not contain a rule of law), but a local act with information about staff and numbers. Only one st. 194 of the Labor Code requires the organization to have a staffing table, moreover, in relation to the internal labor schedule. The main column in the staffing table is the number of staff units. It is important to correctly indicate the name of the position, profession. But it is not at all necessary to reflect salary information in the staffing table. It is necessary to harmonize the staff list, job (work) instructions, contracts, so that the names of positions and professions are the same everywhere. For example, it will be a violation when the staff list contains the position of "accountant", and an employment contract is concluded for the position of "payroll accountant". Such a violation can be perceived as non-closure of a vacant position and failure to report it to the employment service, which will entail a fine of up to 20 BV<*>. The same situation can be with respect to categories. Therefore, it is better to indicate the category in a separate column in the staffing table, and not combine the name of the position with the category. As a rule, the staffing table is divided into chapters, sections based on the structure of the organization. However, different chapters can have different columns.

Among the mistakes I will name non-compliance with the agreements provided for in the charter. For example, the director must approve the staffing table in agreement with any collegial body of the economic society or the owner of the property of a unitary enterprise.

Can an organization have several tariff rates of the 1st category? And is it necessary to indicate in the staffing table both the size of the tariff rate of the 1st category, and official salaries (rates)?

If the organization uses the ETS, then the tariff rate (TS) of the 1st category is usually indicated in the staffing table or in a separate order. An organization may have several vehicles of the 1st category. There are restrictions on the size of vehicles of the 1st category:

for state organizations according to the Resolution of the Council of Ministers of July 31, 2014 N 744 - an increase is allowed only if the ratio of labor productivity growth and wages is more than 1.0;
for organizations with overdue wage arrears at the end of the reporting period - from the 1st day of the month following the reporting period and until the liquidation of such arrears, the TS of the 1st category for budgetary organizations<*>. This responsibility is often forgotten. For example, if for March the salary (by the deadline of April 13) was paid only on May 7, then from May 1 to May 6 for employees (not for workers) the “budget” TS of the 1st category should operate, and from May 7 - return to the previous TS of the 1st category.

I note that there is no obligation to indicate the size of the salary in the staff list. Previously, there was such a requirement - in the Decree of the Ministry of Labor and Social Protection dated 04.28.2006 N 54, which has become invalid, where the staffing form provided for the final official salary (rate) and the procedure for calculating them.

How do I process staffing changes?

The staffing table changes in the same way as it is entered. According to the Operations Manual<*>two ways are possible:

as an independent document according to the nomenclature of cases with the heading "APPROVED" and such details as the name, date of the document, N of the document (this attribute is often overlooked), text, signature;
by means of an order on the approval of the staffing table with the stamp "APPROVED by the order". The staffing table in this case is an appendix to the order. The staffing table in this case does not have a number.

What is the minimum part-time position in the staffing table?

There is no minimum allowable coefficient to the number of staff units in the legislation. Therefore, there may be 0.18 and 0.05 staff units. In practice, coefficients that are multiples of 2 (0.4; 0.6; 0.8) are used for part-time work; multiples of 5 (0.25; 0.75) - for part-time work.

How to correctly form the name of the position, profession?

1. Full name of the position (profession) = derivative + basic + additional information. For example, Deputy Director for Administrative Affairs: Deputy - derivative; on administrative matters - additional information. Sometimes additional information may be ahead of the basic position: PR / HR manager. It is better not to intrude on the basic name of the position, profession, so that this does not affect the pension.

2. A complete list of basic positions, professions is contained in the OKRB "Classes", although today it is correct to use EKSD, ETKS.

3. The first deputy and the deputy have different derivatives. The first deputy refers only to the deputy head of the organization, he performs the duties of the latter during his absence, regardless of the job description, an order on the distribution of duties is sufficient.

4. "Chief" - can be both a derivative position and as part of a basic position (chief accountant, chief engineer) provided for by the EKSD.

What is the difference between leader and senior?

The derivative "leader" refers only to employees who have a qualification categorization. "Senior" can be a worker. What they have in common is that there is a function associated with management (processes, mechanisms). And it doesn't have to be leadership. In the case of qualification categorization - the leader; if no categories - senior.

The staffing table is a production document that is not created for a long period of time. Reshuffles in the state, a decrease or increase in salaries, as well as other circumstances need to be adjusted.

Making changes to the staffing table is a normal procedure and must be carried out in accordance with the provisions of the law and the rights of workers. The important steps of this process are presented in this article, they will help to avoid mistakes in the documentation of the enterprise.

Dear readers! Our articles talk about typical ways to resolve legal issues, but each case is unique.

If you want to know how to solve exactly your problem - contact through the online consultant on the right or call by phone free consultation:

Grounds and reasons for making changes

Taking into account the reference book on the qualifications of the positions of workers, superiors and their subordinates, it is the responsibility of labor economist. But not all facilities have this economist and the boss independently decides who will do this work.

The staffing is usually based on production tasks and the amount of work. According to these data, staff is recruited and fixed assets are calculated, according to which the salary is determined within the limits of the legislative norm.

But, organizations tend to change, develop, and also transform. Changes may be to increase the service areas, or to adjust the types of activities. Because of these circumstances, the form of labor is changing, which means that workers can be either in excess or in shortage.

In addition, adjustments to important paper can be made due to rate changes. Adjustments to the minimum wage are regularly made to the Federal Law, and the authorities of the organization, if funds allow, can raise the salary as a percentage of the salary.

The accounting documentation can serve as the basis for changes in the staffing table.

In addition, results that indicate a decrease in profitability or a cessation of supply may be a reason to make some employees redundant. And if the administrator draws up a document that says about the increasing amount of work due to the innovations introduced, then this will be the reason to recruit new people to the staff.

What adjustments can be made?

Making adjustments to the state schedule and their order depends on how global the changes will be. Basically the changes are as follows:

How to notify employees?

The head of the organization must inform his subordinates about all changes that occur at the facility, provided that they are related to the performance of production tasks for employees. Familiarization should take place both during and during the activity.

If the state schedule changes, but it does not affect the activities of workers, then the boss not required to report about it to your employees. This means that if the management decided to replenish the staff with additional positions, then it is not necessary for subordinates to know about it.

If a reduction is planned, then those workers who who have been fired. The reduction is reported in the form of an order, which the manager must provide to employees against signature.

Naturally, subordinates should also be aware of changes in wages. Those citizens whose salaries will be affected by the changes are brought up to date. Acquaintance must be carried out in accordance with 74 article of the Labor Code.

How often can staffing be changed?

The legislation does not set limits on the number of possible changes in the staffing table. This means that the head of the organization has the right to make adjustments to the document as much as he wants. But, at the same time, he must act according to the process allowed at the level of legislation.

If changes are expected in the amount of salary, or in the title of the position, then it is necessary to report this within two months.

In the middle of the year, the state schedule must be changed in two cases:

Formation of a new state schedule.

The old schedule is taken as a basis and form another making some adjustments. They begin work on this document from the middle of the year, or from its beginning.

The state timetable is being amended.

Adjustments are made when necessary so make the head. The document will spell out the reasons why the document had to be corrected. In addition, the changes made are fixed.

Can I be fired due to a staffing change?

When adjustments are made to the staffing table, the manager has the right to dismiss several employees, and this option is provided for by law (clause 2 article 81 of the Labor Code). The instruction forms the order of this process.

Usually, the following columns are present in the staffing structure of any organization:

Data on rates, salaries, allowances at the bottom of the schedule are summed up, making up the total payroll (wage fund) approved by the organization.

Important! In some cases, additional information is required for specific positions. To do this, the schedule may include a "Notes" column in which additional information is recorded.

What is it regulated by?

At the same time, at present the organizational structure of the staff list is not officially approved anywhere. Until 2013, it was mandatory, approved by the Resolution of the State Statistics Committee No. 1 of 01/05/2004.

However, with the entry into force of the Federal Law “On Accounting”, enterprises have been given the right to independently develop forms of primary documentation, unless they are specifically approved by the authorized body. With regard to the staffing table, there was no such approval - and therefore in organizations the form for it can be approved separately.

However, the T-3 uniform is still widely used. It is convenient for keeping records, contains all the necessary information, and personnel officers with experience have long been able to fill it out correctly. Therefore, in the future it makes sense in the first place to consider the use of this particular form.

Can changes be made?

There are two ways to register such employees in the staffing table:

During the season, when there is a need for additional labor, the corresponding units are added to the staffing table. After the end of the season, when their contracts expired, bets are removed from the schedule.
In the column "Note" an indication is made that the work is seasonal. This method is convenient where the T-3 form is used.

In the event that vacancies are constantly indicated in the schedule, they will have to be reported to the employment service every month, even if they open only next year (clause 3 of article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1). If this rule is not observed, the employer may be liable under Art. 19.7 of the Code of Administrative Offenses of the Russian Federation.

Discharges

The information reflected in the staffing table also includes the categories of employees. The fact is that for many positions, professional standards and ETKS define the required level of knowledge and skills, which corresponds to certain categories. By adding them to the staff list, the employer thereby establishes, in accordance with Art. 57 of the Labor Code of the Russian Federation, requirements for the qualification of an employee.
If the ranks are indicated in the schedule, then they must match those that appear in the orders for employment. If in the future an employee passes an exam for a higher qualification level, then both the employment contract and the staffing table can be adjusted.

Number

Among the additional information reflected in the staffing table is numbering. It may concern:

the number of structural divisions;
the number of bets;
document number.

In any case, the numbering will be indicated by the one approved by the office work rules in force at the enterprise.

Group

Some enterprises use a "matrix" organizational structure when, when working on a project, temporary working groups from among the employees of the department are brought together. At the same time, a leader is appointed in the group, who, after completing work on the project, can become an ordinary specialist - and in another group fall under the supervision of another leader. How to reflect the specifics of this form of work in the staffing table?

The following approaches are possible here:

Making changes to the schedule for the duration of the project. In this case, the head and his group will be first allocated, and then, after disbandment, transferred back to their previous positions.
Draw up a fixed-term part-time employment contract for the head of the group (?). In this case, this position will usually be vacant, and the person will occupy it only for a while.
Conclusion of civil law contracts for the provision of services or contracts (Chapter 37, 39 of the Civil Code of the Russian Federation). However, in this case, there may be difficulties with the calculation of taxes in accordance with the Tax Code of the Russian Federation. In addition, with this approach, employees can try to recognize such contracts as labor contracts through the courts.

AUP

What is AUP? AUP is administrative and managerial personnel. Its number and norms regarding payment are not regulated by law, therefore, in the staffing table, employees of this category are displayed by the management of the enterprise independently, based solely on the needs and economic capabilities of the company. In practice, the number of AUP over 10-15% of the total staff of the enterprise is considered inefficient.

The amount of payment to the employees of the AUP can be carried out using a single tariff intersectoral grid, but it can be set by the enterprise and independently, based on the needs and capabilities of the company.

Typically, the AUP consists of the following positions:

Head of the organization.
Chief Accountant. In accordance with the Federal Law “On Accounting” and the Civil Code of the Russian Federation, a director can also perform his duties. In this case, regardless of the presence or absence of other accountants or economists at the enterprise, personal responsibility for compliance with accounting rules will be borne directly by the head of the organization.
Heads of divisions, departments, sections, brigades or other structural divisions of the company.
Employees of departments related to enterprise management - financial, personnel, economic planning, etc.

Important! The structure of the AUP is not regulated anywhere. The list of positions depends solely on the will of the organization's management.

Requisites

Finally, The details of the following documents must be reflected in the staff list:

The order by which it was approved.
The order that put the form into effect (if not T-3 is used, but a self-developed form).

Additionally, the schedule itself may have details - a number according to the rules of office work, the date of introduction and the period of validity.

Conclusion

The staffing table should be considered a mandatory document for the enterprise. The structure of the schedule should reflect the personnel composition of the enterprise itself - internal divisions, rates, job titles, etc. In addition, this document should also contain accounting details.

Our editors often receive questions regarding the maintenance of such an important personnel document as the staff list. We have provided answers to the most relevant of them in this article.

Why do you need staffing?

In accordance with the Guidelines for the application and filling out forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter referred to as the Resolution No. 1), the staffing table is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter. It contains a list of structural units, the names of positions, specialties, professions, indicating qualifications, information on the number of staff units.

For the first time, a unified form of staffing was approved by the Decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26 (as part of unified forms of primary accounting documentation). In 2004, this form has undergone some changes.

For the employer, the staffing table is a very convenient “tool” that performs several functions at once. In particular, it:

allows you to clearly trace the organizational structure of the company (its structural divisions);
fixes the staffing of structural units and the number of staff units for each position (profession);
allows you to trace the system of remuneration of employees of structural divisions;
establishes and fixes the size of allowances;
facilitates the tracking of vacancies and the selection of personnel for these vacancies.

Is it necessary to have a staffing table?

At the moment, there are two points of view regarding the obligation of the employer to maintain the staffing table.

According to the first, the presence of this local regulatory act is mandatory, since it directly affects the labor function of the employee and his remuneration. So, in the Labor Code of the Russian Federation, the staffing is mentioned in Art. 15, containing the definition of labor relations, and in Art. 57, according to which an essential condition of the employment contract is the labor function, namely: work according to the position in accordance with staffing, professions, specialties indicating qualifications, the specific type of work assigned to the employee.

According to another point of view, the employer independently decides on the need to maintain a staffing table. The following arguments serve as justification for this position. First, Decree No. 1 approved recommended for use unified form of staffing (No. T-3). The staffing table is also mentioned in the Instructions for filling out work books, approved by the Decree of the Ministry of Labor of Russia of October 10, 2003 No. 69 (hereinafter - Instruction No. 69). In particular, in clause 3.1 of the Instruction it is noted that entries about the name of the position (work), specialty, profession, indicating qualifications are made, as a rule, in accordance with the organization's staffing table.

As you can see, none of the enumerated normative acts enshrined duty employer for staffing. At the same time, we recommend that you do not neglect the maintenance of this personnel document, since the inspection bodies adhere to the first point of view.

So, the Social Insurance Fund of the Russian Federation draws the attention of policyholders (employers) to the need to draw up a staffing table as a document that serves to confirm the correctness. The Pension Fund of the Russian Federation, when collecting information about the length of service of insured workers, also repeatedly drew attention to the need.

Often, the tax authorities, when conducting on-site inspections, request the organization's staffing table. For example, in the decision of the Arbitration Court of Moscow dated April 28, 2007 in case No. A40-4332 / 07-117-33, it is noted that “The Tax Code of the Russian Federation imposes on the taxpayer the obligation to submit, at the request of the tax authority, documents and information necessary for tax control. The fact that employment contracts, staff lists, personal and individual cards are not tax accounting documents does not, in itself, refute the obligation of the organization to have such documents and submit them for an on-site tax audit, since the information contained in them may be significant for taxation. .

Often, the absence of a staffing table is regarded by inspection bodies as a violation of labor and labor protection legislation, for which an official can be fined from 500 to 5,000 rubles, and an organization - from 30,000 to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). But due to the fact that there is no clear obligation for the employer to maintain this document in the legislation, these sanctions can be challenged in court.

Who should develop and approve the staffing table?

After deciding on the need to draw up a staffing table (unless, of course, it is not already in the organization), the next question arises - who should develop this personnel record document?

The legislation does not define the circle of responsible persons, therefore we assume that the head of the enterprise should deal with this issue. A separate order may be drawn up imposing the obligation to draw up a staffing table on a specific employee, or this obligation may be enshrined in an employment contract or job description of the employee.

As a rule, in small organizations, personnel and (or) accounting officers are involved in staffing, less often - legal service employees. In large companies - the planning and economic department or the department of labor organization and wages. If we are talking about an individual entrepreneur, then this can be done by a personnel officer, an accountant (if any in the state) or the entrepreneur himself.

The staffing table is approved by an order (instruction) signed by the head of the organization or a person authorized by him (see Example 1). The details of this document are indicated in the field “Approved by the order of the organization dated “____” _____________ 200__ No. __” of the unified form No. T-3.

Please note that the dates of compilation, approval and entry into force of the staffing table may not coincide. So, the staffing table can be approved later than its compilation, and the date of its introduction (entry into legal force) can be later than the dates of approval and compilation.

Taking into account the fact that wages are accrued to employees on a monthly basis, it is logical to put the staffing table into effect from the first day of the month.

The unified form No. T-3 also indicates the period for which the staffing table is approved. In this regard, the following question arises:

How often should the staffing table be drawn up?

There is no clear answer in the legislation. However, given that the staffing table is a planning document, it is advisable to draw it up for one year. However, the staffing table can be approved once and be valid for several years.

How to fill out the unified form No. T-3 correctly?

So, let's proceed directly to the preparation of the staffing table. The most common way to issue it is to fill out a unified form No. T-3. In this case, one should be guided by the Instructions for the use and filling out forms of primary accounting documentation, approved by Resolution No. 1.

We make a "hat". First of all, in the "Name of organization" field, you must specify the name of the organization in accordance with the certificate of registration. If the certificate contains both the full and short names, then any of them can be indicated in the staffing table.

Then the code according to OKPO (All-Russian Classifier of Enterprises and Organizations), the number of the document and the date of its compilation are indicated. For the convenience of registration, the staffing number may contain a letter index (for example, ШР).

The unified form No. T-Z includes the following wording: "Staffing for the period ______ from" ___ "______ 20__". It would seem that the designation of the period of validity of the document involves indicating the date of not only the beginning, but also the end of this period. Is it necessary to indicate the end of the staffing table or is it enough to indicate that the staffing table comes into force from a certain date? It is obvious that the unified form implies precisely the second option. This is explained by the fact that in the process of carrying out activities in the organization, there may be a need to change the staffing table, therefore it is very difficult to accurately predict the expiration date for its validity.

V column 1 (“name”) indicates the name of the relevant structural unit. It can be both branches, representative offices, as well as departments, workshops, sections, etc. (Clause 16 of the Decree of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).

For the convenience of working with the staffing table, it is better to arrange structural units in groups according to their hierarchy from administration to service units. For example, first of all, the divisions that carry out general management (directorate, accounting, personnel department, etc.) will be indicated, then - production divisions or divisions that perform the main functions of the organization, and at the end - auxiliary and service divisions (administrative and economic service, supply department, warehouse, etc.).

V column 2 ("code") codes of structural divisions assigned to them by the employer are affixed. As a rule, codes are indicated by numbers, the number of which varies depending on the complexity of the structure of the organization. This allows you to determine the place of each department (subdivision, group, etc.) in the overall organizational structure. For example, the financial department is assigned the code 02. Accordingly, the financial and planning department and the accounting department that are part of the department will have the codes 02.01 and 02.02.

In the event that the organization uses a centralized workflow system, the code of the structural unit can be omitted.

In column 3 the position (specialty, profession), category, class (category) of the employee's qualifications are indicated. It is better if these data are given in accordance with:

All-Russian classifier of professions of workers, positions of employees and wage categories OK 016-94 (introduced by the Decree of the State Standard of Russia dated December 26, 1994 No. 367);
Qualification directory of positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

Of course, these directories are becoming outdated and many positions that have appeared in recent years are not included in them (for example, the position of an office manager). Therefore, differences in the names of positions, professions, specialties in the qualification reference books and in the personnel documents of the organization are acceptable. However, if with the performance of work in certain positions, professions, specialties related to the provision of compensation and benefits or the presence of restrictions, then the names of these positions, professions or specialties and the qualification requirements for them must comply with the names and requirements specified in the qualification reference books approved in the manner established by the Government of the Russian Federation (Article 57 of the Labor Code of the Russian Federation, clause 3.1 of Instruction No. 69). Otherwise, the employee will not be entitled to benefits.

Example 2

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In the work book of a music worker who for 17 years led a children's choir studio at a boarding school, his position was indicated as "the organizer of the circle." Since this position is not in the All-Russian classifier of occupations of workers, positions of employees and wage categories, nor in the List of jobs, professions, positions, specialties and institutions, taking into account which an old-age labor pension is early assigned in accordance with Article 28 of the Federal Law "On Labor Pensions in the Russian Federation”, approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781, this seniority was not counted in the insurance for early assignment of a pension to an employee.

According to Art. 57 of the Labor Code of the Russian Federation, the position of the employee being hired must correspond to that indicated in the staffing table. There are cases when the name of the position used in the employment contract does not correspond to the staff list, or such a position is not provided for by the staff list at all. In this case, the contradiction that exists between the employment contract and the staffing table must be resolved in favor of the employment contract (Article 8 of the Labor Code of the Russian Federation). The employee will perform the labor function provided for by the employment contract (that is, work in the position, specialty or profession established in the contract), and the personnel officer will have to make appropriate changes to the staffing table. How to do this, we will consider a little later. For now, let's continue filling out the form.

When filling columns 4 (“Number of staff units”) indicates the number of staff units for the relevant positions (professions). In the case when the content of an incomplete staff unit is provided for, taking into account the peculiarities of part-time work, the number of staff units is indicated in the appropriate shares, for example, 0.25; 0.5; 2.75 etc.

Considering that it is possible to hire new employees only for vacant positions, not only existing staff units, but also vacant ones can be indicated in the staffing table. In other words, if the organization employs 10 people and at the same time 10 staff units are also indicated in the staffing table, then when expanding the staff, changes will have to be made to the staffing table. And you can immediately lay a larger number of staff units (for example, 12). Thus, in the staffing table, you can keep a personnel reserve for the future.

One of the issues that cause difficulties in practice is related to the design of part-time workers. For example, several people may work in the same position part-time or part-time. In this case, the staff list indicates the total number of staff units for the corresponding position.

Suppose there are two full-time forwarders and one part-time forwarder. In this case, column 4 should indicate 2.5 staff units.

V column 5 (“Tariff rate (salary), etc.”), depending on the remuneration system adopted in the organization, the monthly salary is indicated at the tariff rate (salary), pay scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc. In this case, wages are determined in ruble terms.

We recall that, in accordance with Art. 133 of the Labor Code of the Russian Federation, the amount of the official salary (tariff rate) cannot be lower than the legally established minimum wage (currently - 4,330 rubles). At the same time, the remuneration system must be established by a local regulatory act (for example, the Regulations on Remuneration).

Example 3

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The staff list provides for one staff unit for the position of "secretary" with a salary of 15,000 rubles. However, taking into account the interests of the company, the secretary was hired on the terms of an external part-time job for 0.5 of the rate. In accordance with Art. 285 of the Labor Code of the Russian Federation, part-time workers are paid in proportion to the hours worked, depending on the output or on other conditions determined by the employment contract. In this regard, the employment contract must indicate an amount proportional to the time worked by the part-time worker (in this case, 7,500 rubles).

As can be seen from the above example, the staffing table determines the salary for the corresponding position, but not the remuneration for a particular employee.

V columns 6-8 (“Supercharges”) indicates incentive and compensation payments to employees (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, allowances for an academic degree, etc.) or introduced at the discretion of the organization (for example, related to regime or working conditions).

a fixed amount (when changing the salary, the amount of the allowance can be left in the same amount or also changed);
in the form of a percentage allowance (in this case, the amount of the allowance changes along with the salary).

Please note: if the remuneration system provides for the possibility of establishing individual allowances for each position, then in column 3 each position must be allocated in a separate line, and in column 4 opposite each position put down a unit.

Another frequent question that worries, among other things, personnel officers: is it possible for employees holding the same positions to set different salaries, for example, by providing for a salary range in the staffing table? Both in the legal literature and in practice, there are two opposite approaches to solving this issue. So, some experts believe that this is quite acceptable. In support of this point of view, Art. 132 of the Labor Code of the Russian Federation, according to which the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to a maximum amount. With this in mind, wages should be set differentially and depend primarily on the qualifications of the employee, on the basis of which employees holding the same position, but having different qualification categories, can be set different salaries.

According to other experts, each position corresponds to one salary. In the event that it is necessary to establish different wages for employees occupying the same positions, it is advisable to regulate the amount of wages with the help of various allowances (for example, for the intensity of work).

Example 4

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The company employs two accountants. At the same time, the staffing table provides the accountant with a salary of 10,000 rubles, as well as allowances for irregular working hours in the amount of 10% of the salary (1,000 rubles) and for the intensity of work - 20% (2,000 rubles). Taking into account the qualifications and work experience of one of the employees holding this position, all allowances were established and, accordingly, his salary amounted to 13,000 rubles. (10,000 rubles + 1,000 rubles + 2,000 rubles). The second accountant was given only one allowance for an irregular working day, after which his salary amounted to 11,000 rubles. (10,000 rubles + 1,000 rubles).

V column 9 the total amount formed by adding columns 5-8 is noted, that is, the sum of salaries for all staff units of a particular position, taking into account the established allowances. If columns 5-9 cannot be filled in the ruble equivalent (for example, due to the use of tariff-free, mixed and other wage systems), these columns are filled in the appropriate units of measurement (in percentages, coefficients, etc.). At the same time, the calculation of the total amount (total) in columns 5-9 is possible if the tariff rates and allowances are set in the same units for the same period of time.

Column 10 , as its name implies, is intended for various notes. In their absence, it remains blank.

After entering data in all columns, fill in line "Total" located at the bottom of the table. To do this, the number of staff positions, the amount of salaries, allowances and the amount of the monthly payroll fund are calculated in vertical columns.

The completed staff list is signed by the head of the personnel service or the person who is entrusted with the responsibility for conducting personnel records management, as well as the chief accountant of the organization.

In the unified form of the staffing table, stamping is not provided. In this regard, printing is possible, but not required.

A sample staffing table is presented in Example 5.

How to make changes to the staffing table?

Sooner or later, any personnel officer is faced with a change in the information contained in the staffing table. For example, there is a need to introduce a new staff unit or an entire unit, or to reduce an existing one, to change salaries, tariff rates, rename a unit or position, etc.

There are two ways to make changes to the approved staffing table:

Option 1. Change the staffing itself, that is, approve a new staffing table with a new (next in order) registration number

Option 2. Make changes to the current staffing table.

In this case, the staffing remains the same, only a number of its positions change (content of the column). Changes are made by order, after which the staffing table is adjusted. The following can be used as the headings of the relevant order: “On changing the staffing table”, “On a partial change in the staffing table”, “On making changes to the staffing table”, etc. The order should indicate the reason for making changes to the staffing table (for example, company reorganization , optimization of managerial work, improvement of the structure of the organization, etc.).

If the organization has a complex structure, we recommend that when making changes to the current staffing table, indicate in the order not only the corresponding position, but also the structural unit whose staffing is affected by the changes being made. This is due to the fact that in different departments there may be positions with the same title.

There are no regulations on how often the staffing table needs to be updated. Therefore, you can do this as needed.

Do not forget that changes and additions made in the prescribed manner to the organization's staffing table are brought to the attention of employees, after which appropriate changes and additions are made to their work books on the basis of an order (instruction) or other decision of the employer. This is stated in clause 3.1 of Instruction No. 69.

Please note that a permanent or temporary change in the labor function of an employee and (or) the structural unit in which the employee works (if the structural unit was indicated in the employment contract) is nothing more than a transfer to another job (part 1 of article 72.1 of the Labor Code RF). A change in the name of the position, determined by the parties and enshrined in the employment contract, is also regarded as a change in the employee's labor function, regardless of the reasons for such a change (for example, due to a change in the staffing table).

When to make changes when reducing staff?

Reducing the number or staff of employees is one of the reasons for making changes to the staffing table. The reduction in the size of the organization involves the exclusion from the staff list of individual staff units, while the reduction in staff - individual positions. Employees laid off for one reason or another are subject to dismissal under paragraph 2 of Art. 81 of the Labor Code of the Russian Federation.

Given that, in accordance with Article 180 of the Labor Code of the Russian Federation, employees must be warned about the upcoming dismissal to reduce the number or staff at least two months before the dismissal, the new staffing table can be put into effect no earlier than two months after its compilation. The presence of a staffing table can confirm that the dismissal of employees was justified (that is, the employer will have the opportunity to clearly demonstrate the lack of jobs).

If the circumstances that led to the change in the staffing table in the direction of reducing staff units are eliminated, the employer can restore the reduced positions by amending the staffing table or approving a new one.

Is it possible to change the uniform form?

The resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20 “On approval of the procedure for the application of unified forms of primary accounting documentation” notes that, if necessary, the organization can make additional details. At the same time, it is not allowed to delete those details that are already present in this form (including code, form number, document name).

All changes made to the unified form must be formalized by the administrative documents of the organization. In addition, the very formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and may change. So, when preparing forms based on unified forms, it is allowed to make changes in terms of expanding and narrowing the columns and lines, add slip sheets - for ease of placement and processing of the necessary information.

What is a staffing arrangement?

In many organizations, it is practiced to maintain a "working" form of staffing - a staffing arrangement, otherwise called a job posting or staffing list. The main difference between this document and the staffing table lies in its dynamism, in that it can quickly change depending on the ongoing (numerical and qualitative) changes in the personnel of the enterprise and does not require an order to approve and change it.

Since the staffing table, showing the total number of staff units (positions) in the enterprise, does not make it possible to determine whether the position is vacant or occupied and which of the employees occupies it, the staffing, as a rule, indicates precisely this information - the names and initials of the employees of the enterprise occupying positions provided for by the staffing table, and the status of the position - closed or vacant.

This document may include other data, such as the employee's personnel number, his work experience in the company, a special category (minor, disabled person, pensioner with children under three years old, etc.). As a basis for the staff list, you can take the approved staffing table of the organization and add the necessary columns in accordance with the needs of a particular organization. Neither the obligation to maintain a staffing arrangement, nor its unified form has been established by regulations to date. The only thing that is regulated is the period of storage of expired documents. In accordance with the List of standard management documents generated in the activities of organizations, with an indication of the periods of storage, approved by the Federal Archive on October 06, 2000, staffing arrangements are subject to storage for 75 years after the compilation of new ones. At the same time, staffing tables must be kept for 3 years, starting from the year following the one in which it became invalid.

Footnotes

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