Determination of staffing. Drawing up staffing schedules. Who should draw up the SR and make changes to it?

Staffing table- this is a document of the organization, used to formalize the structure, staffing and staffing levels of the organization (section 1 of the instructions approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). The staffing table is an impersonal document. It does not indicate specific employees, but the number of positions in the organization and salaries for them. Employees are appointed to positions by orders of the manager after the approval of the schedule.

According to section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, the schedule is signed by the chief accountant and the head of the personnel service (or the employee responsible for personnel records). If the staff is large and the schedule takes up several sheets, then the chief accountant, at his discretion, can sign both once (at the end of the document) and on each sheet. After this, the staffing table must be approved by the head of the organization by order.

Technically, the staffing table can be compiled by any service to which the manager is assigned this responsibility. As a rule, this is done by the personnel department. If the organization is small, then a personnel officer or chief accountant.

Validity

No validity period has been established for the staffing table. Once the staffing table is approved, changes are made to it as necessary. The organization is not obliged to approve (revise) the staffing table every year, but has the right to do so at its own discretion.

Errors when drawing up staffing schedules

• There is no need to indicate the Ural coefficient and other allowances in the staffing table
  To fill out the staffing table correctly, you must separately indicate the amount of salary and separately the amount (percentage) of allowances. The salary is reflected in column 5 of the T-3 form, and various allowances (including the Ural coefficient) are reflected in columns 6–8. If it is impossible to determine the exact amount in rubles, it is permissible to enter a percentage or coefficient in the indicated columns (Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1).
• Every year a new staffing table must be approved
  The law does not oblige the employer to update the staffing table annually. This document, in principle, has no validity period or frequency of approval.
• All positions in the staffing table must comply with the approved occupational classification
  If the positions in the staffing table do not correspond to the positions given in the Classifier, in most cases this is not a violation.
• The staffing table must indicate the full names of employees
  There is no need to indicate the full names of employees in the staffing table. Otherwise, you will have to change the document every time you leave. In addition, in the unified staffing form there is no column for entering personal data.
• You can indicate “floating” salaries in the staffing table
  Sometimes an employer sets different salaries for equivalent positions or directly in the staffing table in column 5 indicates the so-called “fork” of salaries (for example, 20,000–30,000 rubles).
  This approach is contrary to labor laws. Any discrimination against workers when establishing wage conditions is prohibited (Article 132 of the Labor Code of the Russian Federation). The employer is obliged to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation, letter of Rostrud dated April 27, 2011 No. 1111-6-1).

Labor Relations- this is a relationship based on an agreement between the employee and the employer on the personal performance by the employee for payment of a labor function ( work according to the position staffing table, profession, specialty indicating qualifications; specific type of work entrusted to the employee), the employee’s subordination to internal labor regulations while the employer provides working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, and an employment contract.

The employment contract specifies:
...............................
Mandatory for inclusion in the employment contract are the following conditions:
............................
labor function(job position in accordance with staffing table, profession, specialty indicating qualifications; specific type of work assigned to the employee).
.............................

We see that there are only two articles about staffing. At first glance, the legislator does not seem to oblige to have a staffing table, but it was developed and approved for a reason unified form T-3 “Staffing table”.

So, below we will consider why the staffing table is needed, how it is filled out, and how it is put into effect.

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WE MAKE UP A Staff Schedule, Arrangement, SAMPLE download

Staffing arrangement

Staffing arrangement (staff list, staff replacement) reflects which units in the staffing table are occupied, indicating the full names of specific employees, their personnel numbers and terms of remuneration. If necessary, this document also includes other data, for example, information about length of service or other characteristics of employees: disabled person, pensioner, minor, part-time worker, etc.

Regular replacement is not a document required to be maintained by the organization's personnel service, but it is widely used in practice. This document allows you to quickly navigate and restore the specific working conditions of employees in the organization.

There is no unified form of staffing in the legislation, so it is drawn up in any form. The staffing schedule according to the unified form No. T-3 is usually taken as a basis and supplemented with the necessary columns and columns.

What is meant by “staff” and “staffing”?

Staff is the composition of an organization’s employees, determined by management for a certain period.

Various sources give different definitions to the concept of “staffing table”, but, in principle, their essence boils down to the following: the staffing table is an organizational and administrative document that reflects the structure of the organization, contains a list of positions indicating their number and salary levels. The staffing table also reflects the amount of allowances and additional payments that exist in a given organization in relation to specific positions.

To protect yourself from claims from inspectors, do not establish different salaries in the staffing table for positions with job functions of the same complexity.

The same job title implies the same job responsibilities. In this case, it is necessary to observe the principle of equal pay for work of equal value (Article 22 and Part 2 of Article 132 of the Labor Code of the Russian Federation). Employment contracts and job descriptions for employees can stipulate different levels of work, different rights and obligations, and different levels of responsibility. However, it is better to name the positions differently, using the words “senior”, “junior”, “leading”, etc.

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WHO should draw up the Staffing Schedule and make changes to it?

There is still no clarity on this issue. In different organizations, the functions of compiling staffing tables are performed by different structural units. When assigning responsibility for the formation of staffing to employees of any structural unit, management is often based on the size of the organization. Today in Russia there are both large organizations with a staff of over 500 people, and small enterprises with no more than 50 employees. There are also entrepreneurs without a legal entity who employ employees. Since most small businesses and individual entrepreneurs do not have either personnel departments or departments for organizing and remunerating labor, accounting staff, managers or the entrepreneurs themselves are responsible for drawing up the staffing table. In medium-sized enterprises (from 100 people), as a rule, there is a personnel department or personnel service and, accordingly, the functions of drawing up and making changes to the staffing table are transferred to them (but there are often cases when accounting staff are again involved in drawing up and changing the staffing table).

In large companies that include both human resources departments or personnel services, as well as labor organization and remuneration departments, the above-mentioned divisions are responsible for developing the staffing table.

It should be noted that the formation of a staffing table is a rather complex process, consisting of several stages and requiring the involvement of not only HR specialists, but also economists.

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WHAT does the preparation of the Staffing Schedule begin with?

Before you start compiling staffing table, it is necessary to decide on the organizational structure of the enterprise. An organizational structure is a schematic representation of structural divisions. This document reflects all divisions of the organization and schematically outlines the order of their subordination. The organizational structure can also reflect both vertical and horizontal connections between departments.

It is problematic to clearly indicate where the boundaries of responsibility for drawing up the staffing table lie, but we will try to delimit some stages of drawing up the HR, and at the same time fill out the unified form No. T-3.

Filling unified form T-3 “Staffing table” you should start with the name of the organization - it must be indicated in strict accordance with the name that appears in the constituent documents. In the case where an organization has both a full and an abbreviated name, the use of any name is allowed. In order to avoid questions and controversial situations, it is advisable to establish the rules for filling out details in a local regulatory act on documentation and document flow (regulations, instructions).

Next is the document number. For organizations where the staffing table is often subject to changes, it is advisable to introduce a separate numbering for the staffing table with a letter designation (for example, “shr”).

The date of the document is entered in a specially designated column in the form “dd.mm.yyyy.” The date of the staffing table does not always coincide with the start time of its validity, therefore, the unified form contains the column “Staffing table for “____”_______ 20, i.e. on a certain date from which the staffing table comes into effect.

Resolution of the State Statistics Committee of Russia, which introduced unified form No. T-3, the approval of the staffing table is provided for by order of the head of the organization. To do this, the date and number of the order, the number of staff units and the monthly payroll are entered in a separate column.

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What is the name of the structural unit?

The first column of the unified form is called "Name of structural unit". If we are talking about a commercial organization, then, as a rule, there are no restrictions in the names of structural divisions, except for the requirements for terminology and generally accepted concepts and definitions (it is undesirable to name structural divisions with poorly understood foreign words). However, there are organizations in which a number of benefits provided to employees upon retirement depend on the name of the structural unit indicated in the staffing table (for example, medical and educational institutions, enterprises that include production facilities with hazardous working conditions). Therefore, the task of correctly reflecting the names of structural units in the staffing table falls on the HR department or the organization and remuneration department.

To facilitate work in this direction, there are industry classifiers of hazardous industries or nomenclature of names of structural divisions, as well as tariff and qualification reference books, all-Russian classifiers, List No. 1 of industries, works, professions, positions and indicators in underground work, in work with particularly hazardous and especially hazardous difficult working conditions, employment in which gives the right to an old-age pension (old age) on preferential terms and List No. 2 of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to an old-age pension ( old age) on preferential terms.

The names of departments are indicated by groups:

• management or administrative part (such divisions include the directorate, accounting, personnel department, etc.);
• production units;
• auxiliary or service units.

As a rule, the location of the names of structural units in most organizations corresponds to this order. The exception is for enterprises whose main business is trade. In such companies there are no production departments, but there are sales departments or commercial departments that are closely related to logistics departments (the latter in this case are service departments).

Supporting departments usually include the supply department, repair services, etc.

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What is a “structural unit code”?

The structural unit code usually indicates the location of the structural unit in the hierarchical structure of the organization. It is also assigned for the convenience of document management (especially for large enterprises). By means of coding, the place of smaller units in the structure of large ones is indicated. For example, within departments there are directorates, within departments there are departments, within departments there are groups. If a department is designated by the digital code 01, then the department within the department will, accordingly, be numbered 01.01. Departments and groups are designated in the same way.

How to fill out the “Profession (position)” column?

This column is filled out in strict accordance with tariff and qualification reference books and the All-Russian Classifier of Employee Positions and Worker Professions. The sequence of filling out this column for each structural unit is individual, taking into account the specifics of a particular organization. As a rule, first are the positions of the head of a structural unit, his deputies, then leading and chief specialists, then the positions of performers. If a structural unit includes both engineering and technical personnel and workers, it is necessary to allocate engineers first, then workers.

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What is a “staffing unit”?

A staffing unit is an official or working unit provided for by the staffing table of an enterprise. As a rule, the number of staff units of organizations financed from the federal or regional budget is determined by higher-level organizations. The number of staffing units of a commercial enterprise is determined by its needs for certain types of work, the degree of urgency of their implementation and economic feasibility.

How to set the salary (tariff rate)?

Under salary (tariff rate) in accordance with is understood as a fixed amount of remuneration for an employee for fulfilling a standard of work (job duties) of a certain complexity (qualification) per unit of time.

Tariff rates are a tool for tariffication of employee remuneration in organizations financed from the federal budget in accordance with the Unified Tariff Schedule. Commercial organizations set salaries based on their financial capabilities.

It should be noted here that the salary or tariff rate in accordance with the Labor Code of the Russian Federation cannot be lower than the legally established minimum wage. It should also be taken into account that the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, payments for work in conditions deviating from normal ones, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensation and social payments.

When establishing official salaries or tariff rates, it is necessary to remember that the staffing table can only reflect the size of the salary or tariff rate, therefore it is completely impossible to take into account the wage fund. This is due to the fact that in enterprises with a shift work schedule, the wages of workers receiving an official salary are increased by the amount of additional payments for night work, and the labor of workers whose wages are calculated based on the tariff rate is paid depending on the number of hours worked at night. specific month and varies. In most organizations, the size of the monthly wage fund for reflection in the staffing table is calculated from the average number of working hours and is assumed to be conditionally equal to 166 hours per month.

For workers whose work is paid according to the piece-rate system, the ShR, as a rule, sets a tariff rate or salary, which, depending on the specifics of the organization, is calculated using certain methods.

When setting the salary, one should be guided by the requirements contained in acts of labor legislation, as well as local regulations - Regulations on remuneration in the organization, Regulations on bonuses and others.

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What are “allowances and surcharges”?

In a unified form No. T-3 There are several columns united by the common name “Additional allowance”. The current Labor Code of the Russian Federation does not contain clear definitions of the concepts "additions" and "surcharges".

Guided by generally accepted guidelines, we can define additional payments as payments accrued to employees in addition to salaries (tariff rates) for special working conditions or working hours. Additional payments are made to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions. The specific amount of the additional payment is established by the employer taking into account the opinion of the representative body of employees or by a collective agreement or is stipulated in the employment contract. Currently, many budgetary organizations have industry-specific regulatory legal documents that regulate the amount of wage increases for industry workers.

Salary supplements- these are incentive payments in excess of the established official salary, which stimulate employees to achieve higher production indicators, improve professional skills and labor productivity. As a rule, bonuses are established based on the results of employee certification by decision of a qualification or certification commission.

Until definitions for the concepts of “allowance” and “additional payment” are introduced at the legislative level, it is difficult to distinguish or systematize this type of payment. The main thing that needs to be taken into account when creating a staffing table is the two main forms of payment of allowances and additional payments.

The first form - percentage - is set as a percentage of the official salary, and in the event of a revision of the salary (rate), the size of the bonus (additional payment) automatically changes.

The second form of payment is an allowance or surcharge, set as a fixed amount. Such payment may remain constant even if the salary (rate) changes, unless otherwise provided by a collective agreement, employment contract or local regulation. When additional payments or allowances are established in the staffing table, a note is made in the corresponding column about the amount and for what this allowance (addition) is established.

One of the most frequently asked questions is how to ensure that employees occupying the same positions receive a salary that corresponds to their level of qualifications, and at the same time comply with the principles of equality laid down in the Labor Code of the Russian Federation? The solutions to this problem may be different - it all depends on the professionalism of the management team. When looking for your own solution, it is necessary to evaluate the existing remuneration system at the enterprise. But, basically, this problem is solved by establishing a “standard” salary for all employees working in a given position or profession, and remuneration for more qualified workers is made by establishing personal allowances for a certain period. When the employee confirms his qualifications by order of the head of the enterprise, the bonus is established for the next period.

What is “monthly payroll”?

Monthly payroll- these are the total funds that are provided for by the staffing table and payment system in force at the enterprise for payment to employees.

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When are changes made to the Staffing Schedule?

Changes in staffing table are introduced when the number or staff of employees is reduced. When reducing numbers, individual units are excluded, and when reducing staff, individual units are excluded. At the same time, employees filling reduced positions or working in reduced professions are subject to dismissal under the relevant articles of the Labor Code of the Russian Federation.

Is it possible to make changes to the unified form No. T-3?

Changes to the staffing table are also made by order (instruction) of the head “On making changes to the staffing table”. Changes may be as follows:

• renaming a position, specialty, profession;
• renaming a structural unit;
• change in tariff rate (salary);
• change in the number of staff units (increase, decrease).

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

1. Change the staffing table itself. The new staffing table with the following registration number is approved by order of the manager.

2. If the changes made to the staffing table are not significant, they can be formalized by order (instruction) “On making changes to the staffing table.” The following reasons may be stated as the basis for the order:

• reorganization of the organization;
• expansion or contraction of the organization's production base;
• carrying out activities aimed at improving the activities of individual structural divisions;
• changes in legislation;
• an increase in the number of workers and the workload on administrative and management personnel, and so on.

As stated in the resolution of the Goskomstat of Russia dated March 24, 1999 “On approval of the procedure for using unified forms of primary accounting documentation”, in the unified forms of primary accounting documentation (except for forms for recording cash transactions), approved by the Goskomstat of Russia, organization, if necessary may provide additional details. In this case, all details of the approved forms remain unchanged (including code, form number, document name); Removing individual details from unified forms is not allowed.

Changes made must be documented in the relevant organizational and administrative document of the company.

The formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and subject to change.

When producing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, taking into account the significance of indicators, including additional lines (including free ones) and loose sheets for the convenience of placing and processing the necessary information.

Qualification directory for positions of managers, specialists and other employees
(approved by Resolution of the Ministry of Labor of the Russian Federation dated August 21, 1998 N 37)

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ORDER to ENTER into force the Staffing Schedule

LLC "Gasprom"

INN 4301123456, KPP 430101001, OKPO 98756423

full name of the organization

ORDER No. 90

on approval of the staffing table

Moscow 10/8/2015

In accordance with section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1,

I ORDER:

Approve the staffing table dated October 8, 2015 No. 15 with a staff of 18 staff units with a monthly wage fund of 317,000 rubles.

Appendix: staffing table on two sheets.

Director ____________ A.V. Ivanov

Agreed:

Chief accountant _________ A.S. Petrova

Head of HR Department _________ E.E. Gromova

The following have been familiarized with the order:

Assistant Accountant ___________ V.N. Zaitseva
8.10.2015

Secretary ____________ E.V. Ivanova
8.10.2015

Etc. all employees are familiarized with the order against signature.....

The manager may authorize any other person to sign orders according to the staffing table.

The chief accountant and personnel officer must sign only the staffing table itself. The order does not require their visas. They become familiar with the order in the same way as other employees.

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QUESTIONS AND ANSWERS

As part of the counter-inspection, she requested the staffing table of the educational institution.

1. Is it legal to require this document when checking a counterparty?
2. Is there any liability if it is not directed?

Inspectors have the right to request the staffing table of the educational organization itself.

They may need it, for example, to establish the existence of relations of interdependence or control of the organization with other taxpayers (possibly with counterparties of the educational organization itself).

The presence of this document is not required by law. And yet, it exists in many, especially large, companies. In this article, we examine important issues: how to fill out the staffing table, who should approve it, and whether it is possible to work without it.

From the article you will learn:

What is staffing and why is it needed?

“Personnel decide everything,” it was said in Soviet times, but it has not lost its relevance in the modern business world. Indeed, if we compare an organization with a living organism, then the staffing table will serve as a skeleton in it - a structure onto which personnel are “built up”: workers, managers, leaders at various levels.

How many employees does the company need in total? How many of them should be in leadership positions? How many units are required? What are the growth prospects? How much should all these people be paid? If you ask such questions chaotically, running a business will be difficult. But when an organization has a staffing table, the picture becomes much clearer. So, the first reason for drawing up a “staff” is practical, it helps:

• Form a clear structure of the enterprise.
• Recruit an effective team and always respond to vacancies in a timely manner.
• Manage the payroll and control wages.

It is not necessary to provide specific employee names. The staffing table is a structural document on the basis of which the employment service fills the staff with employees. When an employee is hired or after his dismissal, the main document does not change.

How to properly draw up a staffing schedule

Despite the fact that there are no mandatory norms or samples for drawing up the SR, everyone who is responsible for this document would like to see a concrete example of how it should be filled out correctly.

Here it is appropriate to take as a basis the unified form T3, which was approved by the State Statistics Committee of Russia on January 5, 2004. Since 2013, the regulation on this form has been canceled, and all samples have become recommended instead of mandatory. That is, if necessary, any company can make changes to the template in accordance with the internal needs of the organization. However, it is safer and easier to adhere to previously developed standards.

When developing an individual ShR form, it is necessary to ensure compliance with the second part of Article 9 of the Law “On Accounting”.

Drawing up a staffing table can be divided into filling out three main sections: header, main and final parts. Let's look at each section in detail.

A cap

Regardless of the format (in T-3 form or without it), the header part begins with the name of the document. In our case, this is the “Staffing table”. It is also necessary to indicate all company details:

• Name, including legal form (LLC, JSC or other).
• Registration number, as well as OKUD and OKPO codes.

The dates of preparation, approval, entry into force, and expiration should also be indicated here. It is also worth providing an approval stamp.

Please note: the unified form does not provide for a strict approval format, so you should be guided by existing state standards for filling out the approval stamp. Read more about the ShR approval later in the article. To understand in practice all the nuances of drafting, download a sample document.

An example of filling out the staffing table of the T3 form

Main part

According to the unified form, this section of the staffing table is formed on the basis of ten columns:

• Box 1: Unit name (capitalized).
• Column 2: Department code (must be taken from the document on the structure of the organization).
• Column 3: Job title and code. If there are several specialists working in a department, it is better to list them in descending hierarchy order - from managers to ordinary employees. If there are requirements for qualifications or rank, please indicate.
• Column 4: Number of vacancies for each position. Part-time workers and part-time workers are summed up for this column. For example, if a department has 3 part-time employees and one full-time employee, the value for the column is 2.5.
• Box 5: Tariff scale or salary.
• Columns 6–8: Data on bonuses and types of financial motivation, if any.
• Column 9: Final salary fund. To calculate, you should multiply the number from column 4 by the sum of the values ​​​​from columns 6, 7 and 8. This column must be filled out even if the wages are mixed or tariff-free.
• Box 10: Notes and notes, if any.

Final part

Here, as a rule, are the signatures of those who are responsible for drawing up and implementing the “staff”. For example, the chief accountant and the head of the personnel department. There is no place for a seal on the official form, so it is placed at the discretion of the manager.

If the specifics of the company involve the use of temporary or seasonal workers, it is worth adding the SR with the column “Duration of work”. If there are employees who work in hazardous conditions, their job titles must match those listed in government classifications and other regulations. If the staffing table is drawn up and approved, the job titles in the employment contracts must match those indicated in it.

Who draws up the staffing table in an organization?

The question of who should develop SR is one of the most frequently asked questions on HR forums. And this is not surprising, because there are no legally approved standards regarding staffing. The important thing is that it combines personnel issues with financial ones. Therefore, it is logical for the structure of the organization and job titles to be written down by HR specialists, and economists or accountants to deal with the columns relating to the tariff rate, allowances and other financial issues. In small companies, the chief accountant often takes on all the tasks of compiling a work report.

When is staffing drawn up?

The best option is to draw up and approve it immediately after the company is founded. If for some reason this was not done, it is never too late to create such a schedule.

There is no statutory periodicity for compiling the SR. At the discretion of management, this can be done once a year, or more or less often. Most often, companies choose this mode: the document is drawn up annually, at the planning stage for the next year. During this period, if the need arises, changes are made to it, confirming them with relevant orders.

Experts recommend establishing the form of the ShR, as well as the procedure and frequency of its updating, in a separate local regulatory act.

How to approve

The staffing table is approved by the head of the company or an employee who has such authority (this must be indicated in the constituent documents). It is necessary to issue an appropriate order, and in the document, in the approval stamp, put down information about the order: its number and the date of entry into force.

Shelf life

Like other organizational and regulatory documents of the company, ShR has a certain shelf life. To determine how long this document should be stored, we turn to the order of the Ministry of Culture No. 558 of 08/25/2010. It has several positions:

• It is stored permanently if developed at the same enterprise. If on the side, then the shelf life is only 3 years.
• Projects and working documents for the preparation of such documentation - 5 years.
• Internal correspondence related to changes in the SR must be retained for 3 years after these changes have been adopted.
• The related document (staffing arrangements) should be kept for 75 years.

What a manager and accountant should know when drawing up a staffing table. What requirements must be met when filling out the unified T-3 form.

Document flow is necessary in order to track various performance indicators of the company over time. Without it, the organization of processes is quite chaotic. Since in the modern world personnel are the main asset of every company, documents related to human resource management must be maintained as accurately and correctly as possible.

Staffing table - allows you to establish the staffing level of the organization's departments, analyze the organizational structure and remuneration system, and also facilitates the process of selecting personnel for vacancies in the company.

What is this document for? Is it mandatory?

The staffing table is necessary so that it is possible to justify situations of dismissal of employees due to staff reduction in the event of their appeal to the court. It can also serve as a justification for refusal to hire (due to the lack of a particular position). Therefore, competent drafting of this document is the basis for legally defending the interests of the company.

In addition, inspection companies (in particular, labor inspectorates) often require its presence during inspections. The absence of a document falls under the violation of the Russian Federation law on labor protection. Accordingly, according to the Code of Administrative Offenses of the Russian Federation (Article 5.27), an organization that does not provide a schedule faces a fine ranging from 30 to 50 thousand rubles. In addition, the official will be fined (the amount varies from 1 to 5 thousand rubles).

Finally, without a staffing table, it is not possible to prove that at the time of the reduction the company did not have the opportunity to provide employees with alternative vacancies.

Thus, the presence of this paper is not mandatory from the point of view of the legislation of the Russian Federation, and in theory, the decision of the tax or labor inspectorate to levy a fine can be challenged in court. However, in practice, any company should maintain a document to prevent possible conflict situations. It is important to understand that for budgetary organizations its presence is enshrined in law.

Requirements for it

Since the staffing table is a so-called local regulatory act, there are not many special requirements for it:

• One of the main ones is the fact that the company is obliged to draw up this document according to the unified T-3 form established by federal law. It cannot be shortened (all necessary points must be present), but additional data can be entered
• The schedule must be put into effect from the first day of the month
• It is very important that each page is numbered
• The document must be bound, have the seal of the organization, the signature of the manager and the person responsible for drawing up

Who does the compilation?

At the moment, the legislation does not clearly define who should develop the document.

In companies with a branched organizational structure, the responsibility for compilation may lie with employees of the following departments:

• personnel service
• accounting
• legal department (least common situation)

In small companies, this can be done by the manager or any other person authorized by him. In this case, an order is issued in the name of a specific employee who will work with this document. Another option for determining who is responsible is to indicate this fact in the job description or employment contract.

To simplify the compilation procedure, it is necessary to specify its nuances in the office work instructions:

• terms and basic rules for development/changes
• form of order for approval of schedule and changes
• responsible persons for the formation of the document and signing of orders
• employees with whom you need to coordinate the draft schedule or its changes
• composition of regulations that regulate all issues related to it

How is it claimed?

After drawing up the staffing table, it must be approved. Before the final form is ready for signing, it must be agreed upon with the employees specified in the instructions.

After this, approval must be made using a special order or instruction, which must be signed either by the head of the company or an authorized person. The order must indicate the dates of preparation, approval and entry into force - they may coincide or differ from each other, but the date of entry into force cannot be earlier than the date of preparation or approval.

Structure and order of filling

First of all, the unified form must contain a number of details (they are required for each accounting document):

• name and number of the document
• date of its composition
• Company name
• confirmation of the fact of carrying out activities and expression of the value of natural or monetary measurement
• name and signature of the person responsible for the correct preparation

The table must include the following information (from left to right):

• structural subdivision
• department code
• position, rank, qualification class (for example, category 1 engineer)
• number of staff units
• salary (indicated in rubles, units of measurement are only in the table header - for example, 20,000.00)
• allowances (in rubles) - for example, for an academic degree. 3 columns are allocated for them
• total, rub. – this column indicates the total amount of wages
• note

After filling out all the columns in the table, you must fill in the “Total” line. In it, you need to sum up all the values ​​​​in the columns (salary amounts, how many staff units there will be, etc.). After this, the necessary signatures and seal are placed.

How do I make a change?

As of 2017, there are 2 main ways to make changes to the staffing table:

1. So, you can directly change this document by creating a new one, which will have the following registration number. In this case, the new option must be approved by order for the main activity.
2. However, most often the changes made are quite minor. In this case, it is enough to formalize the changes with the appropriate order. The order can be called as follows: “On changing the staffing table” or “On making changes to the staffing table.”

However, this procedure must have a justification. These may be the following reasons:

• the need to optimize administrative activities
• improvement of the company's organizational structure
• carrying out reorganization
• eliminating duplication of functions and creating responsibility centers
• changes in Russian legislation
• the need to organize events to improve the activities of a particular department in the company
• reduction of core activities, expansion or diversification

If an employee's position is renamed, his or her written consent must be obtained before making changes.

Storage period and frequency of compilation

There are no rules in the legislation of the Russian Federation that would regulate the frequency of drawing up the staffing table. If the company has a high level of staff turnover, it is advisable to schedule it once a month. However, most often it is compiled once every 6 or 12 months, only making changes if necessary. This is due to the fact that such a schedule is a so-called planning document.

It is also possible to draw up a T-3 form for several years - but this can only be done by those companies that do not plan to adjust the staff, introduce new positions or remove some of the existing ones.

Therefore, this option cannot be considered as appropriate at the time of 2017 - crisis conditions force organizations to constantly change various aspects of their activities.

As for the retention period, at the moment the document must be stored in the company for 3 years. In this case, this period is calculated from the next year after the year in which the schedule lost its force. Staff arrangements (which can serve as a lightweight alternative to the paper in question) must be stored for 75 years.

Are entrepreneurs required to have a staffing table?

The staffing table is a mandatory local act that is used to formalize the structure, staffing and staffing levels of an organization (Article 8 of the Labor Code of the Russian Federation). Does an individual entrepreneur need to have a staffing table, how to draw it up, approve and fill it out.

To have or not to have

The staffing table is mentioned only in Article 57 of the Labor Code of the Russian Federation, according to which the employment contract specifies the position, specialty, profession (with qualifications) in accordance with the organization's staffing table or the specific labor function of the employee.

It follows that if the employment contract defines a position, specialty or profession (as is usually the case), then the employer who entered into such an employment contract with the employee is required to have a staffing table.

And vice versa, if all employment contracts concluded with employees describe the labor function (i.e., describe the specific work that the employee is required to perform), then there is no need for a staffing table.

In addition, Article 57 of the Labor Code of the Russian Federation unambiguously speaks of the “staffing schedule of the organization”, and not the staffing schedule of the entrepreneur. However, officials of the Federal Labor Inspectorate may regard the lack of staffing levels for individual entrepreneurs as a violation of labor legislation and fine them under Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

• the number of your employees exceeds 3-4 people
• the responsibilities of employees relate to the standard functions of a specific position, specialty or profession
• You need to clearly structure your staff, distributing responsibilities between employees

Sometimes employment contracts with employees indicate that they are hired for certain positions, specialties or professions, but there is no staffing table that would confirm the presence of these positions, specialties and professions.

In this case, the lack of staffing cannot prevent the employee from exercising his labor rights. And an employment contract cannot be considered not concluded only on the grounds that the employer does not have a staffing table.

Sometimes workers are hired for positions not covered by the existing staffing table. The contradiction between the staffing table and the employment contract must be resolved in favor of the latter (Article 8 of the Labor Code of the Russian Federation). The employee is considered hired for the position, specialty or profession established in the employment contract.

Lack of staffing may cause some problems. An employer that does not have a staffing table is deprived of the opportunity to reduce the number or staff of employees. More precisely, the employer can reduce the number or staff of employees, but he will not be able to document the legality of his actions in the event of a dispute.

How to apply

The staffing form was approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. (UF T-3). Employers typically use this form. But, in principle, they can also use another, independently developed form. Why?

A little history. In accordance with Article 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting,” it was stated that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation. And only documents whose form is not provided for in these albums can be drawn up in any form, but must necessarily contain all the details specified in Art. 9 of the Law "On Accounting". And the development and approval of albums of unified forms of primary accounting documentation was entrusted by the Government to the State Statistics Committee of Russia. Hence the conclusion was drawn that if the State Statistics Committee of Russia approved any unified form, then it is subject to mandatory application.

But the staffing table was not then and is not now the primary accounting document. After all, it does not formalize any business transaction that must be reflected in accounting. No accounting entries are made on the basis of the staffing table (even the wages of temporary workers are calculated not on the basis of the staffing table, but on the basis of the working time sheet).

And since 2013, non-governmental organizations have the opportunity to use independently developed forms even for primary accounting documents. But the use of these forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by order of the head of the organization or by an appendix to the accounting policy.

So, employers have the right not to use a unified form of staffing, but to develop their own.

The names of positions, professions and specialties that appear in the staffing table are established by the employer independently.

If the performance of work in certain positions, specialties or professions is associated with the provision of any benefits or the presence of restrictions, then these positions, specialties and professions and the qualification requirements for them must comply with the names and requirements specified in the qualification reference books (Article 57 of the Labor Code of the Russian Federation ).

The following directories currently exist:

• ETKS - Unified Tariff and Qualification Directory of Works and Professions of Workers
• EKS - Unified qualification directory of positions of managers, specialists and employees
• OKPDTR - All-Russian classifier of worker professions, employee positions and tariff categories

If in In the indicated directories, such professions and positions are absent, then in the staffing table (and in employment contracts) the names of professions and positions must be indicated in accordance with the regulatory legal act providing benefits or imposing restrictions. The labor legislation of the Russian Federation contains a fairly large number of regulatory legal acts that provide benefits and restrictions for various categories of workers. Therefore, when drawing up the staffing table, it is better for the employer to adhere to the relevant qualification directories.

Let's look at how to correctly fill out the ShR using the example of filling out the unified form T-3.

Column 4 (number of staff units)

In the event that it is planned to maintain an incomplete staff unit, the number of incomplete staff units is indicated in appropriate proportions, for example 0.25 (see Instructions for the use and completion of forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Columns 6-8 (surcharges)

If the employer is not able to fill out these columns in rubles, for example, due to the fact that bonuses are set for the employee in percentages or coefficients, then it is allowed to indicate percentages or coefficients in the corresponding columns.

If the amount of percentages and coefficients changes, then, in our opinion, it would not be a mistake to put dashes in the corresponding columns, and in column 10 to make a link to the document that regulates the change in these percentages and coefficients. For example, the percentage bonus for workers in the Far North varies depending on the length of their “northern” work experience. Therefore, when filling out columns 6 - 8, you can put dashes (in the absence of other allowances), and in column 10 make a reference to the relevant regulatory legal act that regulates the establishment of percentage wage increases for employees of the Far North.

Incentive payments other than bonuses are not shown. That is, there is no need to reflect bonuses and other incentive payments that are not allowances in the unified staffing form. It is unclear what exactly the bonuses did to earn the right to be included in the unified form of staffing. Moreover, there is no official definition of an allowance in labor legislation.

Column 9. (total)

Calculating the total wages is possible only when tariff rates and allowances are set in the same units for the same period of time. If in the corresponding columns, in addition to rubles, percentages and coefficients are used, and the organization uses not only a time-based, but also a piece-rate wage system, then it is not possible to derive the total from columns 5 - 9 of the unified staffing table form.

How to approve

The employer independently approves the staffing schedule. Labor legislation does not provide for taking into account the opinion of the representative body of workers when approving the staffing table.

The staffing table is approved by order of the head of the organization or individual entrepreneur. In this order, in contrast to the standard form of an order for the main activity, there is no stating part, and the order can begin immediately with the words “I ORDER”, since no additional explanations are required to put the ShR into effect. Although you can indicate the reasons (if any) why the new staffing table is approved.

The issue of putting a stamp on the staffing table has not been resolved by the legislator. The unified staffing form does not provide for mandatory stamping.

The employer also independently decides on changes and additions to the SR. Changes to the staffing table can be made by the employer as often as desired. In the event of a dispute regarding the dismissal of employees due to staff reduction, the advisability of changing the staffing table is not considered by the courts.

Sample filling

How to compose?

The staffing table must include the following information:

• Full name of the organization, in accordance with the constituent documents
• OKPO organizations
• Staffing number (you can use any numbering method)
• Date of actual compilation
• You must indicate the validity period of the staffing table (usually this date is 1 year)
• In the upper right corner the stamp “Approved” is placed and the details of the approval order and the implementation of the staffing table are indicated
• Name of the employee's position in accordance with the ECSD
• Number of employees for each position
• Tariff rates (salaries) for employees
• Constant bonuses and extra payments
• If the list of positions, the number of employees, salaries and bonuses changes at the enterprise, then these changes must be made to the staffing table

If this is not done, problems may arise with the inspection authorities.

Order of approval

The staffing table must be approved by the heads of all structural divisions or individual employees in management positions. After this, the staffing table is sent for review to the chief accountant and the head of the personnel department. After the staffing table is approved by the accountant and the head of the personnel department, the manager issues an order to approve the new schedule. When the order is issued, the date and number are indicated in the staffing table.

Who is responsible?

Typically, the staffing table is drawn up by a human resources employee or an accountant. But its preparation can be entrusted to any employee of the enterprise. Familiarization The staffing table is not a local regulatory act of the organization, so the employer is not obliged to familiarize employees with it.

Order for amendments

The order to make changes is drawn up in free form and the following details must be indicated in it:

• Name of the organization
• Document type
• Registration date and number
• Stamp with the inscription "Approved"
• Executive visas
• The order is agreed upon with the chief accountant and manager

Change due to elimination of positions

It is possible to exclude a position from the staffing table only if there is a reduction in personnel. To do this, an order to make changes is issued, the position is removed and a new staffing table is approved.

You can exclude a certain position only if certain conditions arise, such as:

• A crisis
• Change of working conditions and more

When reducing staff, the dismissed employee is given two months' notice before the reduction.

Procedure for reducing staff and changing the staffing table:

• Drawing up an order (it indicates the reason for its issuance, and states the name of the position that is being excluded)
• The document is certified
• Changes are made to the current staffing table without deleting job codes and structural units
• An order is drawn up on measures to reduce personnel. The order is certified and the laid-off employees are familiarized with it

In order to introduce a new position into the staffing table you must:

• Draw up an order for changes to the schedule
• Make changes to the staffing table
• Create a job description for a new employee

Shelf life of the staffing table

The staffing table must be kept at the enterprise for three years, starting from the year when the position became invalid.

Fines for incorrect staffing

According to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, an official may be fined in the amount of 2,000 to 5,000 rubles; for persons carrying out entrepreneurial activities without forming a legal entity - from 2,000 to 5,000 rubles; for legal entities - from 50,000 to 80,000 rubles.

Based on materials: znaydelo.ru, slob-expert.ru

Hello! Have you ever heard of such a document as the “Staffing Schedule of an Organization”? But this is a document on the basis of which wages are calculated, as well as employees are hired and fired. Now we will try to talk in detail about what functions the SR performs and how to compose it correctly.

What is “Staffing Schedule”

Each of you has been to the HR department of some enterprise at least once in your life. You've probably seen countless folders and personal files of employees. Surely many were interested in how the employees of this department collect and remember information about all positions, employees, etc.

And everything is quite simple. They have a document called a staffing table.

Staffing table (SH)- this is a regulatory document that provides information about all positions of the enterprise, the number of full-time employees, the size of their tariff rates and the amount of allowances.

In other words, this is a document that contains generalized information about the number of employees of the enterprise and available positions. In addition, the staffing table indicates the salary for each position, taking into account all applicable allowances.
Very often, this document helps enterprise managers during legal proceedings. For example, due to a forced reduction in staff, a worker was fired and he sued the former managers. In this case, the ShR is direct evidence of the legality of the defendant’s actions.

Due to the importance of this document, all pages are numbered, laced and sealed.

• Download a sample order for approval of the staffing table

• Download Staffing Form N T-3

Staffing functions

Like any document, the ShR performs a number of functions. The main ones are:

• Possibility of organizing staff working hours;
• Calculation of monthly salaries for employees;
• Official registration of newly hired employees;
• Remaining the rules of the internal daily routine;
• Transfer of registered employees from one position to another, etc.

Staffing table is a mandatory document

Every enterprise has a large amount of documentation. There are documents that are maintained without fail, and there are those that are created out of necessity. To the question “Is the ShR a mandatory document?” it is impossible to give a definite answer.

This is due to the fact that the labor code does not require the presence of a labor force at an enterprise. But if we consider this issue based on the requirements of Roskomstat, it turns out that this document is necessary, because it is the primary documentation for accounting for wage payments.

Although the legislation does not stipulate clear rules anywhere, most organizations maintain this type of documentation. After all, the main part of government inspections begins with the study of SR.

In fact, the presence of this document makes life easier not only for inspectors, but also for managers, human resources and accounting departments.

What is the validity period of the staffing table?

No official document indicates the exact validity period of the ShR. The manager himself has the right to indicate the period at which this document is drawn up. Most often, it is redone every year and put into effect on January 1. When drawing up the ShR, the date of its validity is indicated. But if you do not specify a date, then the document is considered unlimited and does not need to be redone.

How much and where is the staffing table stored?

Based on the decree of the Federal Archive, ShR, after expiration, must be stored at the enterprise for 3 years. And the shelf life of staff arrangements is 75 years.

Staffing arrangement– an optional document for each enterprise, which is created on the basis of the staffing table. It is a mobile version of the HR and includes more detailed information about the company’s employees (the workers’ full names, disability group, etc. are indicated).

Who makes up

Before starting to create a document, the manager issues an order to change the staffing table, where he appoints an employee who will draw it up.

This can be absolutely any employee of the organization. But most often such work is entrusted to employees of the personnel department, accounting department or labor standards engineer.

How many copies of ShR should be in production?

When compiling a SR, one copy is made. Thus, the original and a copy must be kept in the HR and accounting department.

Change of staffing

Sometimes it is necessary to make changes to the existing SR. This is done in several cases:

1. If there is a reorganization of the company;
2. If it is necessary to optimize and improve the work activity of the management apparatus;
3. If changes made to legislation require mandatory amendments to the ShR;
4. In case of changes in staffing positions ;
5. Changes in position in the staffing table;
6. Changes in salary in the staffing table.

If the changes are minor and do not require the creation of a new HR, then the manager issues an order to amend the staffing table. After which the responsible employee makes amendments to the current document.

When making changes to the staffing table, management is not required to notify employees in writing.

The second way to make amendments is to create a new ShR.

For any changes to the SR, amendments must be made to the work books and personal cards of employees. Before doing this, you must obtain written permission for this action from employees.

For example, if the wording of a job title changes slightly, the employee must be notified in writing. Only after this are changes made to his work book.

If changes concern the amount of salaries, in this case the employee is notified in writing 2 months in advance. These amendments are simultaneously made to the employment contract.

Is there a mandatory staffing form?

To compile the SR, the unified one is most often used. It is a form - a table into which you need to enter data.

Most organizations take the T-3 form as a basis and “customize” it to fit their enterprise. This is permitted, i.e. the unified form of this document is not mandatory.

In cases where the enterprise has a state form of management, then the staffing table is drawn up according to all the rules.

Structure of the organization's staffing table

The SR consists of a “header”, a table and data of the people who signed this document.

The first part of the documents contains the following information:

• Name of the organization, according to the constituent documents;
• The start date of the ShR, its number and validity period. Numbering can be assigned arbitrarily.
• Date and number of the order approving the staffing table;
• Total staff.

The second part is a collection of data for all positions. We'll look at it a little later.

The third part contains the names and positions of the people who signed this document. Most often this is the head of the personnel department and the chief accountant.

How to create a staffing schedule

We hope that no one had any questions when filling out the “header”, so let’s move on to filling out the table itself.

1 column . Name of the structural unit. They should be listed in order of subordination. For example, administration, secretariat, financial department, accounting, etc.;

2 counts. Department code. We number the divisions from top to bottom (01,02,03, etc.);

3 counts. Job title. Data must be entered in the nominative case without abbreviations, in the singular, guided by qualification and tariff directories;

4 counts . Number of staff units. This column indicates how many people of one position the enterprise needs. This value can be either an integer or a fraction. For example, 2.5 could mean that 2 employees will work full time and one part time;

5th Earl . The amount of salary, tariff rate or bonuses. Indicated in rubles for each position. If, for example, there are 2 accountants working, but the manager pays them different salaries, then a single salary is indicated in the staffing table, and additional payments are indicated in the allowance column. That is, the salary of workers in the same position should be the same;

6, 7, 8 columns . Allowances for special working conditions. They may not exist, then dashes are placed in the columns. But if an employee works at night, on holidays, or cleans the bathroom. knots, etc., then by law he must be paid certain compensation;

9th Earl. In just a month. The data in columns 5,6,7,8 is summed up, and then multiplied by the number of staff units for each position;

10th Earl . Note. A local regulatory act may be indicated on the basis of which wages are paid;

After entering the data, you need to summarize the results 4 And 9 column. Thus, we find out the number of staff units in the staffing table and the monthly wage fund.

Approval of staffing

According to the rules for approving the staffing table, after compiling and checking all the data, the HR is signed by the manager, chief accountant and head of the personnel department. After which the head of the enterprise issues an order to put this document into effect.

Conclusion

SR is not mandatory, but a very important document for any organization. Based on it, you can either accept a new one. In addition, with its help, wages are calculated for the company's employees.

This document is not strictly regulated, so it can be “customized” for each organization and altered if necessary. This is a lifesaver for a manager during inspections by government agencies.

An LLC schedule is a document that allows an organization to develop in detail the current structure, describe all positions and the work associated with them. This helps to more intelligently distribute expenses associated with remuneration for labor. The document is often used to justify the legality of dismissal.

Who makes the staffing schedule?

The Labor Code does not contain any mention that staffing is mandatory for everyone. But there are no rules that would completely abolish the practice of using this type of paper. There are strong arguments for why staffing should be:

1. It is easier to determine the required number of employees, as well as the costs of their maintenance.
2. It's easier to see the overall structure of the company.

The staffing table is used when it is necessary to attribute expenses to the cost of production, or to apply certain tax benefits.

What form is used for staffing?

An organization can choose from available options for:

• a unified form, if the manager made the appropriate decision;
• an independently developed document, again with the approval of the director.

No. T-3 - this is how the unified type of form for the document is designated.

The staffing table can be called an “impersonal document”. After all, it does not write about specific employees. And about how many positions there are in total, what salaries are used for what. Specific people are appointed to a particular position when the manager has already filled out the staffing table and confirmed his appointment.

The main thing is to avoid having the same positions have different salaries. Then it will be easier to avoid controversial situations.

Formation of staffing

The staffing table should become part of the office work at a particular enterprise. The development and creation of the document is carried out by an employee whose corresponding responsibility is specified in the instructions.

The director may decide that the personnel officer or the chief accountant will deal with this matter. The director himself can take on this work.

The staffing schedule is most often drawn up a year in advance. From the moment the director approves the document, the latter becomes a local regulatory act. This is the basis on which all office work in the enterprise is built.

In accordance with the staffing schedule, the following should be carried out:

1. Internal transfers.
2. Registration of new employees.

This is especially true for the general names of positions and structural divisions.

When necessary, the staffing table can be adjusted. You can decide to create a new document if the changes are considered significant. Otherwise, everything remains the same.

Basic fields

Main fields of the staffing table

The unified schedule form T-3 has been approved by Roskomstat. You can develop your own form, but it cannot do without the following fields:

• total number of workers;
• surcharges, if applicable;
• general official salaries;
• the number of units that have been opened in the state in each specialty;
• list of positions for each department;
• names of structural divisions.

Dating is carried out twice. When drafting, and then when approving. It is imperative to indicate the time during which the staffing schedule will remain in force. But it is not necessary to specify the expiration date precisely.

The procedure for drawing up the staffing table

The procedure for compiling staffing schedules is as follows:

1. First comes the name of the company, which is filled in according to the registration documents.
2. Next, move on to the name of the document itself, its date and number.

Column No. 1 is dedicated to the names of departments. Private firms can act at their own discretion here. Industry-specific and all-Russian regulatory documents are used when it comes to state-owned enterprises and companies with special conditions.

Classifiers and reference books on areas of activity will help here. This is due to the fact that additional benefits are introduced for some categories of employees. All names are placed only using the nominative case.

In the second column, enter the unit number assigned to each department. This makes it more convenient to build a hierarchy and use digital notations.

Column No. 3 describes positions, professions and ranks. Everything should go in descending order.

Column 4 is the place where they write about the number of staff positions provided for each position. Here the organization can rely on its needs. It is acceptable to use partial rates.

Column No. 5 contains the salaries or tariff rates established for each position. The currency should be rubles. You can use not specific values, but a range in numbers for those who occupy certain positions.

Columns 6-8 are usually devoted to bonuses to salaries in rubles.

Column 9 describes the total monthly pay for a particular position.

Column 10 is usually associated with notes regarding vacant positions, if any, in the organization.

If the company does not use a salary, but another remuneration scheme, then it is necessary to indicate exactly which unit is used in the calculations. Mandatory columns cannot be shortened, although additions can be made when necessary. If the column is not needed, then it simply remains empty.

Staffing schedules can consist of several sheets at once. Then the document must be stapled and the pages numbered. On the reverse side of the stitching, the director signs and seals the certification.

The form itself does not need to be supplemented with the organization’s seal. Only the manager, chief accountant, and heads of departments need to sign on the last sheet.

About making changes

Making changes to the staffing table

The structure of a company may change as the business continues to operate. For example, departments are opened and abolished, new positions are introduced, and salaries change upward.

To make adjustments, either a new schedule is drawn up or a notice is issued to add new information to an existing document. New entries must be made in personnel documentation.

Staffing schedules are not established as a mandatory document for everyone; even the current legislation does not write about this. But the document helps to understand the general structure and labor costs. It is simply easier for a manager to get the big picture if he has all the necessary information at his fingertips.

About the staffing table from “A” to “Z”, see the following video:

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