The staffing table is prepared in a unified form. Staffing form and compilation rules

The staffing table is a document that fixes the number of staff members of an organization with the distribution of units by positions and structural divisions. The standard content of this document also includes information on official salaries, allowances and the monthly wage fund at the enterprise.

The schedule streamlines the personnel structure of the company, helps to plan labor costs, organize the work of the personnel service. If necessary, it serves as evidence of the legitimacy of the refusal of employment (the reason is the lack of free rates). But more often it is used to justify the legitimacy of layoffs in connection with a reduction in the number or staff units. In the event of claims from the downsized, the organization can protect its interests by presenting in court, the labor inspectorate, the staff list of employees. Based on this document, the employer confirms the impossibility of providing the dismissed employee with another position.

The procedure for the formation of staffing

The Federal State Statistics Service of the Russian Federation instructs enterprises of all forms of ownership to develop and accept a staffing table for personnel records management (Decree No. 1 of 01/15/2004). An employee who has this duty in job description. If necessary, the director may assign such a duty to a personnel officer or accountant, and also take this work upon himself (by order).

Usually, the staffing table is drawn up a year in advance, and from the moment it is approved by the director's order, it becomes a local normative act, on the basis of which personnel records management is built at the enterprise. Registration of new employees, internal transfers should be carried out in accordance with the units available in the staff. So, the names of positions and structural divisions in the employment contract, the order for hiring should be entered as they are recorded in the staffing table.

Adjustments are allowed in the stock as needed. If they are significant, management may decide to form a new schedule. With minor changes, as well as in their absence, there is no need to re-approve the document from the beginning of the next calendar year.

How to draw up a staffing table

For the design of the personnel structure, a unified form T-3 is provided, approved by Roskomstat (you can download the staffing form). The company has the right to develop its own form, but it must contain the required fields:

  • name of structural divisions;
  • list of positions in each department;
  • the number of units opened in the state for each specialty;
  • official salaries;
  • salary supplements;
  • total staff units;
  • payroll amount per month.

The document is dated twice: the date of compilation and approval (they may be the same). The period of validity of the staffing table is also indicated, for example, from January 1, 2015 to December 31, 2015, although it is not necessary to set an end date.

Consider the procedure for compiling the staffing table:

  1. The name of the company in accordance with the registration documents.
  2. Title of the document, dates of creation and signing.
  3. Column No. 1 - the name of the units. Private firms can enter the list and names of structural departments at their own discretion. State companies and enterprises from special conditions labor should be guided by industry and all-Russian regulatory documents - classifiers and reference books. This requirement is due to the availability of benefits and guarantees for certain categories of workers. Names in the form T-3 are written in the nominative case.
  4. Column No. 2 is a subdivision code that is assigned to each of the departments for the convenience of building a hierarchy and using digital designations in documents.
  5. Column No. 3 - position (profession, rank) - based on the state classification OKPDTR. Positions are listed in descending order (from highest to lowest).
  6. Column No. 4 - the number of staff units provided for each position is determined based on the needs of the organization. Can be specified partial rates (0,5; 0,75).
  7. Column No. 5 - salary or tariff rate established for a specific position, in rubles. It is permissible to indicate not a specific value, but a salary range for differentiating the remuneration of workers holding the same position, but having different qualifications.
  8. Columns 6 - 8 are used to indicate salary increments, in rubles.
  9. Column No. 9 - the total amount of the monthly payment for the position.
  10. In column No. 10, information on the availability of vacant positions is entered as a note.

If the company does not use accrual schemes wages on the basis of salary, then the units used to calculate payments, for example, interest, fit into the “monetary” columns.

Additions (additional fields) can be made to the staffing form, but it is impossible to reduce the required columns in the unified form: unclaimed columns are simply not filled out.

"Staff" may consist of several sheets. In this case, the document is stapled, the sheets are numbered, and on the reverse side of the staple, an attestation is issued with the director's signature and seal. On the form itself, the seal of the organization is not needed, and the signatures of the head, chief accountant, heads of departments are affixed to last sheet in the field provided for this. If necessary, responsible persons can sign on each page, then each of them must be supplemented with the appropriate line.

You can draw up a staffing table based on the sample presented on our website.

Making changes to the staffing table

As necessary, various changes can be made to the structure of the company: divisions are opened and abolished, new positions are introduced, salaries are increased, etc. All these changes must be recorded in the organization's staffing table. You can do this in two ways:

  1. The formation and approval of a new "staff".
  2. Creating an order to amend the document.

In the second case, the order must contain the reason for the adjustment:

  • company reorganization;
  • optimization of the personnel structure;
  • expansion or reduction of production;
  • changes in legislation, etc.

The change in the staffing table is followed by the introduction of new entries in the personnel documentation: work books employees, personal cards (with the written consent of the staff).

In some cases, it is required to sign an additional agreement to the employment contract, for example, when changing the salary part of the salary. Employees are notified of such events 2 months in advance, and other changes in the staff list are communicated to the staff upon their approval.

Regular arrangement

For the operational management of personnel in many, especially large, enterprises, there is a document called “staffing” in circulation. This is the same staffing table, but drawn up in free form and containing the data necessary for the employer for the convenience of personnel work, for example:

  • names of employees holding specific positions;
  • salaries and allowances for each employee (a “plug” of salaries can be written in the staffing table, and this is specified in the arrangement);
  • personnel numbers;
  • work experience;
  • important information about employees;
  • availability of free rates and any other information required by the personnel service.

The staff list differs from the schedule in the dynamism of its content: changes are made to it in the current mode, without an order and approval by the head.

Before determining the size of the enterprise, it is necessary to answer the question of how production processes, in what sequence, how many units are needed to achieve the main goal of the activity, who will administer. For these purposes, the structure of the organization is drawn up.

The structure is the composition and correlation of its internal links: workshops, sections, departments, bureaus, laboratories and other units that make up a single economic object. The structure is approved by a special document, which does not indicate the quantitative value of staff units and the amount of salary, but based on these data, a staffing table is compiled.

staffing - normative document, which determines the composition of the organization's employees, indicating their positions and official salaries.

What to look out for

To draw up the staffing table, a unified form No. T-3 is used, approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. This form is advisory in nature. Commercial organizations have the right to independently develop new form or modify the existing T-3 form.

The unified form T-3 contains:

  • a list of structural units in the order of their subordination;
  • job titles, taking into account the subordination within the department, workshop, etc. (for example, Chief Accountant, Deputy Chief Accountant, Leading Accountant, Accountant);
  • information about qualifications (for example, a metrological engineer of the 2nd category, a milling machine operator of the 5th category, etc.);
  • information about the number of bets;
  • the amount of the monthly salary, the hourly tariff rate in accordance with operating system wages;
  • types and amounts of surcharges and allowances.

Staffing, unified form

This normative act can be formed for the entire structure of the enterprise or for each division separately. It does not include the names of employees who occupy certain positions, since the main purpose of this document is to determine the structure, number and size of wages. In order to control which positions are occupied by specific employees (with full name indicated), staffing is carried out.

What documents need to be studied

The staff list is filled in by an authorized official of the organization (labor economist, accountant, human resources specialist).

Documents to be relied upon:

  • articles of association;
  • the structure of the enterprise (if it was drawn up);
  • OKPDTR; CEN; ETKS; ;
  • calculation of monthly official salaries;
  • other legal and regulatory technical documents.

When determining the professions that will be introduced at the enterprise, the following rule should be observed: if the performance of work in certain positions, specialties, professions is associated with the provision of compensation and benefits or the presence of contraindications, the names of these professions, positions and qualification requirements must strictly match the names and the requirements contained in the qualification reference books, or the provisions of professional standards ( Part 2 Art. 57 of the Labor Code of the Russian Federation).

It must also be remembered that one of the key conditions that determine the right to early retirement pension coverage is the complete one contained in the staffing table, and, accordingly, the work book of the employee, Lists 1 and 2 of industries, jobs, professions, positions and indicators that give the right to preferential pension provision (see Decree of the Cabinet of Ministers of the USSR of 26.01.1991 No. 10 and Decree of the Council of Ministers of the USSR of 22.08.1956 No. 1173).

Failure to comply with the requirements of labor legislation in terms of the names of positions entails not only the imposition of an administrative fine on the employer, but also adverse consequences for the employee when applying for a pension or receiving benefits.

The main questions in the preparation of the SR

"freelance worker"

Labor legislation does not contain such a thing as a "freelance worker". It is more related to civil law relations, therefore it is not regulated by either the Labor Code or other acts containing labor law norms.

How to sign and approve the staffing order, sample 2019

The staffing table is endorsed by the head of the personnel service and the chief accountant only on the last sheet of the document. In case of their absence, the corresponding line is signed by the person responsible for its development. The staffing table and its changes are approved by an order for the main activity, which is signed by the head of the enterprise or an authorized person. We give a sample order on the introduction of the staffing table below.

In the T-3 form itself, it is necessary to put down the details of the order to approve the new staffing table. This document is not stamped. This regulatory document is stored in the unit that is responsible for making changes to it, permanently.

organizations (form T-3) is one of the mandatory personnel documents that must be present at every enterprise. As a staffing form, you can use the T-3 form, or you can independently develop a form that is convenient for your organization, which will take into account the individual characteristics of your activities. You can download the T-3 staffing table below. How to fill out this form correctly?

Staffing sample filling

Form T-3 contains information on the staffing of the organization. This includes information about the divisions of the enterprise, the name of job units, their number. Also, for each position, the tariff rate, various bonuses and allowances are indicated. Further, for all positions, the total costs per month are calculated. Thus, the staffing table allows you to assess the level of the monthly salary budget.

This personnel document is approved, it can be drawn up, for example, at the beginning of the year, or from the beginning of the organization's activities. The organization chooses the expiration date on its own. If the organization is developing dynamically, then it makes sense to draw up a new staff list every year and indicate its validity period - 1 year. If the organization is small, then perhaps your schedule will last for several years. In any case, on the T-3 form, you must indicate the start date of the document and the validity period.

If in the course of activity in the state of the enterprise there are some minor changes (the number of staff units changes, the salary of some official unit changes, the name of the position changes), then it makes sense not to approve a new staffing table, but to change the current one. For this, the head draws up an appropriate order, and the necessary changes are made to the current T-3 form. If the changes are massive in connection, for example, with, then it is better to draw up a new staffing table.

The preparation of this document is assigned to the employees of the personnel service, and in the absence of such, to the employees of the accounting department.

The T-3 form itself is filled out quite simply: you need to draw up a header and a table with positions.

The staffing table in the T-3 form contains information about the structural divisions of the enterprise, indicating their codes according to the internal classification of the organization; the name of the positions according to the OKPDTR classifier and their number. The system of remuneration for this position (salary, allowances) is also reflected.

The total salary for each position is multiplied by the number of these units, the resulting value will reflect the monthly budget for employees of this position. Next, the monthly salaries of all positions are added up, and the monthly budget for the entire staff of the organization is obtained.

After the T-3 form is completed, it is submitted for approval to the manager, who puts a mark on his approval at the top of the form.

The author's course by Olga Likina (Accountant M.Video Management) is great for organizing personnel records in a company for beginners and accountants ⇓

Staffing table of the organization (form T-3). Design example

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 Instructions 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?

On this 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 essential condition employment contract is a 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 (job), 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. Pension Fund 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, staffing, 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 the exit tax audit because the information they contain may be of significant tax implications.”

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 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.

IN 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 resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts Russian Federation Labor Code 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 the 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.).

IN 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.

If an organization uses centralized system document flow, 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 become outdated and many of the positions that appeared in last years, they are absent (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 name of these positions, professions or specialties and qualification requirements they 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

Collapse Show

In the work book of a music worker who for 17 years led a children's choral studio at a boarding school, his position was listed 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 length of service 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 positions 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.

IN 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 size wages (in 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

Collapse Show

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 external combination at 0.5 rates. 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.

IN columns 6-8 (“Surcharges”) 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 a unit.

Another frequently asked question, which 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 plug in the staffing table? Both in the legal literature and in practice to the solution this issue there are two opposite approaches. 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, first of all, on the qualifications of the employee, on the basis of which employees holding the same position, but having different qualification categories different salaries can be set.

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

Collapse Show

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).

IN 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 corresponding 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, reorganization of the company , 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 established manner to the staffing table of the organization 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 job title, 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.

Considering 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 Decree of the Goskomstat 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 today regulations not installed. 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 Archives on October 6, 2000, staffing arrangements are subject to storage for 75 years after new ones are drawn up. 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

Collapse Show


Staffing: form and content 04/14/2015

Staffing: form and content

A special local act is the staffing table. This is a very important and mandatory document.

Attention, do not confuse!

Employers sometimes draw up documents “similar” to the staffing table: “Structure and staffing” or “Positions and staffing”. These documents are not identical to the staffing table, and their presence does not exclude the obligation of the employer to maintain a staffing table. Document "Structure and staffing" contains a list of structural units according to the degree of importance for the enterprise (first administration, followed by accounting, after production units, etc.). Within the structural divisions, a list of positions is given in a hierarchical order, indicating in the corresponding column the number of staff units for each position.

Document "Substitution of positions and staffing" - This is a working version of the staffing table. It is compiled on the basis of the staffing table, and the last names and initials (or last names, first names and patronymics) of employees are entered in it opposite each position provided for by the staffing table.

The form and content of the staffing table

The State Statistics Committee of the Russian Federation, by resolution of 01/05/2004 N 1, approved a unified form of staffing - form No. T-3.

According to part 4 of Art. 9 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law), which entered into force on January 1, 2013: “Forms of Primary Accounting Documents approves the head of the economic entity on the proposal of the official responsible for accounting. Forms of primary accounting documents for public sector organizations are established in accordance with the budgetary legislation of the Russian Federation.

Guided by this provision, now employers independently approve the form of the staffing table.

However, today they, as a rule, take for themselves the same form that was approved by the State Statistics Committee, while sometimes supplementing it with the columns and columns they need.

Let's take a look at the "original source".

It is this form that employers usually take as a basis when developing their version.

Instructions for filling out primary personnel documentation (to the Decree of the State Statistics Committee of the Russian Federation dated 01/05/2004 N 1) contain recommendations on the design of the staffing table, which are quite applicable to those cases when employers improve the form of the staffing table:

“When filling in column 4, the number of staff units for the relevant positions (professions), for which the content of an incomplete staff unit is provided for, taking into account the peculiarities of part-time work in accordance with the current legislation of the Russian Federation, is indicated in the appropriate shares, for example, 0.25; 0.5; 2.75 etc.

In column 5 "Tariff rate (salary), etc." the monthly salary is indicated in ruble terms at the tariff rate (salary), tariff scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in in accordance with the current legislation of the Russian Federation, collective agreements, labor contracts, agreements and local regulations of the organization.

Columns 6-8 "Additional allowances" show incentive and compensatory payments (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.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

If it is impossible for the organization to fill in columns 5–9 in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc.). ).

Approved by an order (instruction) signed by the head of the organization or a person authorized by him».

When developing and approving its form of staffing, the employer can supplement the form with new columns and columns he needs (for example, to include information about bonuses, piecework payment system).

When filling out the staffing form, it is important to control that the information (salaries, number of staff units, job titles) correspond to the real state of affairs and other documents, and do not contradict the law.


Structural divisions in the staffing table

The names of structural units are written in full, without abbreviations.

In what order are the departments listed? The law does not answer this question, leaving it to the discretion of employers. In practice, various approaches are used:

In order of importance (first administration, followed by accounting, then production units, etc.),

In order of decreasing the number of structural units,

In alphabet order.

Some companies adopt instructions for personnel records management, in which, among other nuances of filling out personnel documentation, the sequence of indicating structural units in the staffing table is also determined.

If the employer has a small number of employees and there are simply no structural divisions, then column 1 can be omitted. Also in practice, in such cases, dashes can be placed.

Some employers do not include in the staff list such structural units as branches and representative offices, mistakenly believing that they should have their own separate staffing tables. This is wrong.

The staff list must be maintained by the employer.

We believe that branches and representative offices should not approve their staffing tables, since they are not independent legal entities, independent employers (Article 20 of the Labor Code of the Russian Federation).

The organization's staffing table should reflect the entire structure of the organization, all its divisions, including branches and representative offices.

For the convenience of work for branches and representative offices, copies of the staff list or extracts from it are made.

IN column "code" indicate the codes of structural divisions that are assigned by the employer. Codes allow you to easily determine the place of each department or group in overall structure organizations.

Name of positions, professions, specialties in the staff list

The name of each position (specialty, profession) is indicated in full, without abbreviations.

According to part 2 of Art. 57 of the Labor Code of the Russian Federation, if in accordance with the Labor Code of the Russian Federation, other federal laws Since the performance of work in certain positions, professions, specialties is associated with the provision of compensations and benefits or the presence of restrictions, then the names of these positions, professions or specialties and the qualification requirements for them must correspond to the names and requirements specified in the qualification reference books approved in the manner established by the Government of the Russian Federation. Federation, or the relevant provisions of professional standards.

Positions (specialties, professions) are usually indicated by seniority, that is, in a hierarchical order: manager, deputies, specialists, technical performers, etc.

If there are positions (specialties, professions) that do not belong to any structural unit, then they can be registered as “other personnel”.

Salary of employees in the staffing table

You can not set wages below the legal minimum.

According to part 3 of Art. 133 of the Labor Code of the Russian Federation, the monthly salary of an employee who has fully worked out the standard of working hours for this period and fulfilled the labor standards ( labor obligations) cannot be lower than the minimum wage.

According to Part 11 of Art. 133.1 of the Labor Code of the Russian Federation, the monthly salary of an employee working in the territory of the corresponding constituent entity of the Russian Federation and who has an employment relationship with an employer in respect of which a regional agreement on the minimum wage is in force cannot be lower than the minimum wage in this constituent entity of the Russian Federation, provided that that the specified employee has fully worked out the norm of working hours for this period and fulfilled labor norms (labor duties).

On the staffing table it is impossible to set different salaries for the same positions and “forks” of salaries.

According to Art. 22 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with equal pay for work of equal value, so if you set different salaries for two accountants working under the same job description (i.e. with the same job responsibilities), then, in our opinion, this will not comply law.

Some employers set salary "forks" in the staffing table, i.e. in the column where the salary should be indicated, they write, for example, “from 20,000 to 30,000”.

The labor legislation does not provide for the possibility of establishing "forks" of salaries.

According to Art. 129 of the Labor Code of the Russian Federation salary (official salary) - a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for a calendar month, excluding compensation, incentives and social payments.

According to Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are mandatory for inclusion in an employment contract.

If you set a "fork" salary in the staffing table and then also in the employee's employment contract, then, in our opinion, this will not comply with the law. You can get out of this situation legally by setting a fixed salary and appropriate allowances and bonuses.





The book is intended primarily for beginners. personnel office work, but it will also be very useful for experienced professionals with experience conducting personnel work in organizations and entrepreneurs. The first volume describes in detail the execution of various personnel documents, the hiring of employees, transfers to another job and other changes in the terms of the employment contract (by agreement of the parties and at the initiative of the employer), the transfer of employees to another workplace, on suspension from work, assignment to an employee of additional work in the order of combining positions (professions), expanding service areas, increasing the volume of work, fulfilling the duties of a temporarily absent employee, concerns the protection of the trade secret of the employer and personal data of employees.


Top