The work of each enterprise is based on legislative acts of various levels of subordination. Local documents, adopted and published for the enterprise itself, play a major role in the life of any organization.
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Documents of a local nature include staffing table. Below are the features and design features of this important document.
What kind of document is this?
The staffing table is a local normative act. Based on the Charter of the enterprise.
For unification, the State Statistics Service approved the T-3 form.
At enterprises it is used to register the number of employees, their composition and structure.
Includes:
- Name of departments, assignment of codes to them.
- Name of positions, specialties, professions, category, qualification class.
- Number of employees, salary, allowances.
The staffing table is designed to:
- Form the organizational structure of the enterprise.
- Form the number of departments and staffing units.
- Create a system for remunerating employees.
- Set allowances and their size.
- Facilitate the selection of personnel for vacancies.
What does the law say?
Normative base
- Labor Code. Art. 15 and 57 contain references to staffing. This is due to the fact that the responsibilities, rights and remuneration of the employee are based on the staffing table.
- Instructions for . It is indicated that all entries are entered into the work book on the basis of the staffing table.
There is no normative act that specifies the obligation to maintain a staffing table. Despite this “hole in the law”, all control services request this document.
With its help, information about employees, remuneration for work done, etc. is checked and collected. Therefore, its absence is a violation of labor law and entails a fine.
Conclusion: every enterprise must have a staffing table.
Responsible persons. Who signs?
The head of the enterprise, the heads of the personnel and accounting departments have the right to sign the staffing table. This means that employees of these services are responsible for drawing up, processing, and making changes.
The signature is placed at the end of the document. If the staffing table consists of more than one page, signatures are placed on the last page in special signature lines.
During the initial development of the staffing table, a column for signatures can be entered on each page of the document.
When and how to make changes?
Whether changes should be made every year or not is decided by each manager individually. This is pla new document and it is advisable to update it annually.
Annual updating will allow coordinating the quantitative and qualitative composition of employees.
If it is necessary to introduce or remove positions, abolish or add departments, a new document can be approved less often or more often.
Changes can be made in several ways:
- Overall change. It is assigned a new registration number and ratified by order (instruction).
- Selective change. Should be registered in an order or instruction. This method possible if the adjustments are not significant.
Changes made to the staffing table affect existing personnel; accordingly, adjustments should be made to labor documents those employees they concern.
This could be a change in position, department, additional responsibilities, change,.
If a position changes, the employee must be informed in writing two months in advance.
Thus, making changes consists of stages:
- The employee’s consent to make adjustments to the schedule that affect him.
- Writing and accepting an order (instruction) to make adjustments.
- Writing and accepting an annex to the employee affected by the changes.
- Recording the changes received in the work book.
How to draw up a staffing schedule correctly?
Procedure, stages and rules for filling out
When writing a staffing table, you should refer to the organizational structure of the enterprise.
This is due to the fact that when drawing up a schedule, it is necessary to indicate the divisions that are part of the enterprise. Next, fill out a standardized form.
Stages of entering data into a standardized form:
- Indicate the name of the enterprise according to the constituent documents. If there is an abbreviated name, it must also be indicated - in brackets or a line below.
- Specify the OKPO code.
- Indicate the serial number according to the Document Flow Log. When making multiple adjustments, you should enter a separate numbering (for example, with a letter value).
- The date of preparation of the document is entered in a special column. May not always coincide with the time it comes into force. In this regard, in the unified form there is a column indicating the date from which it comes into force.
- In the column “Staff in the number of... units” the number of official units is entered.
- The fields are filled in.
Sections, graphs and their features
Section 1 “Name of structural unit”
Departments, representative offices, and branches are included.
Data is entered from top to bottom.
The first line indicates the management of the enterprise. This is followed by the financial department, accounting, personnel, and economic affairs department.
After filling out the columns with departments of the first level of subordination, it is necessary to enter production data.
All workshops and areas are indicated. After this level, data about service departments (warehouse, for example) is entered.
Section 2 “Structural unit code”
With the help of this section, the hierarchical structure of the enterprise is clearly visible.
To make it easier to fill out this column, you should use industry classifiers.
Each structural unit is assigned a specific code in order to facilitate document flow.
Assignment starts from large to small. For example, department - 01, departments in the department - 01.01, 01.02, etc., in the department group 01.01.01, etc.
Column 3 “Position (specialty, profession), rank, class (category) of qualifications of the employee”
The section is filled out based on the Classifier of workers' professions, employee positions and tariff categories.
For organizations that are funded from the federal budget, the use of a classifier is an integral part of the document flow process.
Data is entered into this column in accordance with the characteristics of the activities of each enterprise.
Section 4 “Number of staff units”
Contains data on the number of work units. Staff units budgetary organization approved by higher organizations.
In an enterprise of non-budgetary forms of ownership, staffing units are determined by its needs and economic feasibility. If the enterprise has staff members working at 0.5 or 0.25 rates, then when filling out this section, the shares are indicated.
Vacant jobs are included in the number of vacant staff units.
Example of a staffing table with a rate of 0.5:
Section 5 “Tariff rate (salary), etc.”
This section contains data on salaries by position.
With the help of the tariff rate, employees are remunerated for the duties performed in accordance with the employment contract. This payment method is actively used on state enterprises and organizations. When calculating salaries, it is necessary to refer to the Unified Tariff Schedule.
Salary is a fixed remuneration for performing duties that are directly specified in employment contract.
The salary is formed over a certain period of time (month, quarter, half-year).
The establishment of salaries for employees of budgetary organizations is based on the Unified Tariff Schedule. Privately owned enterprises are based on financial capabilities, but not below minimum size wages, which does not include bonuses, allowances, payments for special working conditions, etc.
Data is indicated in rubles.
Section 6-8 “Allowances and surcharges”
Contains data on incentive payments, compensation (bonuses, ), established by the legislation of the Russian Federation (“northern”, for an academic degree) and introduced at the discretion of the organization (related to working conditions).
For enterprises and organizations that are financed from the state budget, the amount of allowances is established by the Government of the Russian Federation, for private ones - by the management of the enterprise.
Allowances are set as a percentage of the salary. Additional payments are a fixed payment.
Section 9 “Total”
Columns 5 - 8 are summed up. All expenses during the month are indicated.
Section 10 Note
Changes and clarifications are made to the column according to the staffing table.
When is it compiled and approved?
A staffing table is drawn up when opening a new enterprise, branch, subsidiary, etc. and when making significant changes.
Due to the fact that wages are paid monthly, it is most correct to set the effective date on the first day of the month.
The staffing table is approved on the basis of an order or instruction signed by the head of the enterprise or an authorized person.
Also in the staffing table, the corresponding details should be entered in the “Approved” column. Next, the data is entered into the Registration Journal, after which the number is entered into the order. Then, after the approval procedure, the staffing table is sent for storage.
Sample filling 2019:
Important nuances
Rounding of staff units
When introducing staffing levels, the staffing table may contain whole units and fractional ones.
There are two options for rounding staff units:
- Rounding is carried out for each division.
- Staffing units are rounded up across several departments.
Wherein:
- Bets less than 0.13=0, i.e., are rejected.
- Rates of 0.13–0.37 are equivalent to 0.25 full-time positions.
- Bets 0.38-0.62 are rounded up to 0.5 bets.
- Regular rates of 0.63-0.87 are equivalent to 0.75 rates.
- Over 0.87 - full rate.
Drawing up staffing schedules for individual entrepreneurs
According to the law, an individual entrepreneur can hire workers. From the moment the employees are hired, he becomes the employer and must maintain a staffing table. The exception is cases when the responsibilities and form of activity of the employee are described in detail in the employment contract.
Staffing helps to get rid of the difficulties of unpredictable situations when working with staff.
When preparing the staffing schedule for individual entrepreneurs you should adhere to the same principles and rules as for large companies.
But at a minimum, it is worth filling out Columns 1-5.
Development of a staffing table in a budgetary institution
Staffing is an integral part of the work of any budget organization. It is also compiled according to the standardized T-3 form in accordance with all of the above principles and features.
However for budgetary institutions It is mandatory to use:
- All-Russian classifier of workers' professions, employee positions and tariff categories.
- Qualification reference book for positions of managers, specialists and other employees.
- Unified Tariff and Qualification Directory of Work and Professions of Workers (UTKS).
When drawing up and introducing staffing levels at state-owned enterprises, it is necessary to refer to industry regulations.
Employee familiarization
The regulations relating to labor issues state: the employer is obliged to familiarize employees with the internal labor regulations, as well as other local regulations that directly affect his work activities.
Familiarization is carried out against signature. Accordingly, if the staffing table is a local normative act, then familiarization with it should be carried out in the same way.
From the above, it should be concluded that it is necessary to maintain a staffing table at any enterprise. To simplify work with staff, a standardized T-3 form has been adopted. Its use will simplify work and interaction with regulatory authorities.
Let's consider whether a staffing table is needed in an organization and how to develop it; What is the procedure for approving your own document form? Let's study difficult questions, for example, the procedure for approving the staffing table if the company has separate units or there is only one employee.
Staffing: to be or not to be
First, let's figure out whether the staffing table (SH) is a primary accounting document and whether its presence is mandatory in the organization.
On January 1, 2013, the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as Law N 402-FZ) came into force, according to which each fact of the economic life of an organization is subject to registration in a primary accounting document containing only required details. At the same time, the right to choose the forms of primary documents (unified or independently developed) now belongs to the employer<1>.
For your information. Facts of economic life include a transaction, event, operation that has or is capable of influencing the financial position of an economic entity, the financial result of its activities and (or) movement Money.
Expert opinions on the mandatory nature of staffing vary. In our opinion, it should be approved by the organization. This conclusion follows from the interpretation of Art. Art. 15, 57, 66, 81 Labor Code of the Russian Federation. So, in Art. Art. 15 and 57 indicate the need for the employee and employer to define and fix in the employment contract “the labor function (work according to the position in accordance with the staffing table ...)”. At the same time, there is no “if any” clause contained in many articles of the Labor Code of the Russian Federation<2>and giving the right to choose, if this presence (of an authority, document, circumstance) is not confirmed.
In addition, in Art. 57 establishes that the employee and the employer may provide an additional condition to clarify the place of work (indicating the structural unit and its location) and (or) the workplace. Information about the structural unit is contained in the staffing table and will subsequently be reflected in work book employee (Article 66 of the Labor Code of the Russian Federation, clause 3.1 Instructions for filling out work books<3>).
At the same time, one should not forget about such grounds for dismissal as “reduction in the number or staff of employees” (clause 2, part 1, article 81 of the Labor Code of the Russian Federation). In the absence of a staffing table, it is almost impossible to prove the legality of the dismissal of employees on this basis, as well as the validity of the amounts of money paid to such employees, either to the labor inspectorate, or to the fiscal authorities, or to the court.
The conclusion about the need for staffing is also supported by by-laws<4>and established judicial practice.
In any case, its presence minimizes the risks of claims from fiscal supervisory and judicial authorities. Therefore, the employer should approve the staffing table.
We approve the schedule
The staffing table is a local regulatory act of the organization, which records in a consolidated form the existing division of labor between employees and the conditions of payment for their labor (Letter of Rostrud dated January 23, 2013 N PG/409-6-1). That is, the staffing table reflects events in labor relations that can have an impact on the financial position of the organization and (or) cash flow. In fact, an organization (especially a newly created one) or other employer does not have the right to hire workers in the absence of a staffing table.
Previously, a unified form of staffing was mandatory, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” However, since 2013, its use has become optional. And although many organizations still use unified forms, you should not miss the opportunity provided by the legislator and adapt it to the needs of a particular employer.
Choosing a method
Taking into account the provisions of Art. 9 of Law N 402-FZ, before drawing up the organization’s staffing table, it is necessary to approve its form, as well as the forms of other documents on labor accounting and payment.
You can do this in two ways:
— approve by a separate order of the organization with the relevant forms attached;
- reflect in the accounting policy of the organization for accounting purposes what forms of primary accounting documents (unified or independently developed) are used to document the facts of economic life (see example 2 below). In this case, the specified document forms should be made appendices to the accounting policies (see example 3 below).
It should be noted that due to mandatory accounting policies for most employers in accordance with Art. 8 of Law N 402-FZ, the second method of fixing the used forms of primary documents is more preferable.
Order of approval
So, the employer decided to approve the staffing table using an independently developed form. To begin with, an appropriate order must be issued.
Changes
Changes to the approved and current staffing table are also made by order - either reflecting specific changes or approving new edition SR.
As Rostrud noted in Letter No. 428-6-1 dated March 22, 2012, the staffing table changes if structural units or positions are renamed, salaries change, or the number or staff of employees is reduced. The frequency and frequency of changes in the staffing table is determined by the employer.
Requisites
Keep in mind: an independently developed staffing table must contain both information about the order that approved its form, and the details of the document by which it was put into effect (see example 7).
In addition, in the staffing table developed by the organization there is no need to indicate the period of its validity (unlike the unified form). It is enough to indicate the date of entry into force of the staffing table.
Newly created organizations
The staffing table is drawn up, even if only the manager works in the newly created organization. There are two possible options for presenting staff units:
— or only the manager is indicated;
— or the required staff and number of employees are immediately recorded.
Branches and representative offices
Separately, it should be said about the staffing table of an organization that has branches, representative offices or other separate divisions.
IN new form The staffing table can provide for the allocation of not only structural, but also separate units.
If The staffing table is drawn up by the department independently(and such a right should be provided for in the organization’s charter, the regulations on the unit and the power of attorney of the head of the unit), then it is advisable to provide for an approval procedure, and indicate the approval details in the staffing table itself.
Filling out individual columns
Special mention should be made about filling out the “Salary” columns, etc.: the salary amount must be one; indicating the so-called “fork” is not allowed, since according to Art. 22 of the Labor Code of the Russian Federation, payment must be equal for equal work.
Note. You can read about the rules for filling out such columns of the staffing table as “Position”, “Number of staffing units”, “Tariff rate (salary), etc.”, “Bonus” in the article “Staffing table in questions and answers” on p. 46 magazine N 7, 2009.
If necessary, reflection For the same positions with different salaries(and not salaries), we recommend either establishing categories or ranks for the position, or regulating this by establishing allowances (additional payments) depending on the qualifications of the employees. Rostrud also adheres to this position (Letter dated April 27, 2011 N 1111-6-1).
Therefore, the employer, when developing a staffing form for the purpose of establishing personal allowances and additional payments to employees, can present information in the column “Allowances, additional payments” as shown in the example:
Sample formatting of the column “Allowances, additional payments” in the staffing table.
If in an organization the wages of employees consist of salaries (or salaries and irregularly paid bonuses), then the column “Allowances, additional payments” can be excluded. And vice versa: if the employer uses regular bonuses to stimulate the work of employees, then you can add the column “Bonuses”, also for convenience, highlighting the sub-columns “Base” and “Amount, rub.” (see example 12).
Sample design of the “Bonus” and “In Hands” columns in the staffing table.
For a number of employers, due to the need to comply with Art. Art. 133 and 133.1 of the Labor Code of the Russian Federation, it would be useful to add the columns “For payment” or “In hand” (example 12).
Extract from the staffing table
It should be remembered that according to Art. 62 of the Labor Code of the Russian Federation, the employer is obliged to provide the employee, upon his application, with documents related to his work, including extracts from documents (Article 88 of the Labor Code of the Russian Federation). Therefore, we consider it appropriate to also approve the form Extracts from the staffing table (there is no unified form).
Staffing arrangement
The staffing table is a planned and impersonal document. Therefore, you should not “burden it down” with information. After all, this document can be submitted to fiscal or judicial authorities, which should not know “extra” information. To fix the actual position of personnel placement (by name) and remuneration (taking into account “floating” bonuses), it is advisable to use the staffing arrangement. The document may be in paper or in electronic format and contain any information about employees required by the employer (see example 14).
Staffing arrangement.
Limited Liability Company "SportInvest"
(SportInvest LLC)
Staffing as of 11/03/2014
| Structural subdivision | Job title | Number of staff units | Last name I.O. | Salary, (rub.) | Allowances, surcharges | Awards | Total (gr. 6 + gr. 8 + gr. 10) | Additional Information | ||||
| Base | Amount (rub.) | Base | Amount (rub.) | |||||||||
| Name | Code | |||||||||||
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | |
| Directorate | 01 | CEO | 1 | Avakumov A.V. | 60 000 | 55 000 | ||||||
| Secretary | 1 | Belkina N. A. | 30 000 | For knowledge of foreign languages | 2000 | 32 000 | Maternity leave until December 25, 2014 | |||||
| System Administrator | 0,75 | Volgin I. L. | 21 330 | 15 997,50 | Employee at main place of work | |||||||
| <…> | ||||||||||||
| Accounting | 02 | Accountant | 1 | Gromova K. T. | 25 000 | Increase in the volume of work (DS until 06/04/2010) | 5550 | 30 550 | ||||
| Accountant | 1 | Drevko O.K. | 25 000 | 24 850 | Parental leave for up to 3 years (December 11, 2014 – return to work) | |||||||
| Accountant | 1 | Eremina E. M. | 25 000 | Expansion of service area (DS until 08.12.2014) | 7850 | 32 850 | ||||||
| <…> | ||||||||||||
| Sales department | 03 | Manager | 1 | Acorn U. A. | 30 000 | For exceeding the sales plan | 5000 — 30 000 | 35 000 — 60 000 | ||||
| <…> | ||||||||||||
| Department head | 1 | Zorin I. A. | 35 000 | For exceeding the sales plan | 5000 — 30 000 | 40 000 — 70 000 | ||||||
| Delivery department | 04 | Specialist | 0,5 | Ilyin B.B. | 15 000 | 7500 | External part-time worker | |||||
| Department head | 1 | Klaus V.V. | 25 000 | 25 000 | ||||||||
| Marketing department | 05 | Specialist | 1 | Lomov Ya. R. | 24 400 | 24 400 | Child under 3 years old (born 02/06/2012) | |||||
| Specialist | 1 | Mishin T. A. | 24 400 | 24 400 | ||||||||
| Department head | 1 | JOB VACANCY | ||||||||||
| <…> |
Opinion. Maria Kolganova, Associate Professor, Department of Business and Labor Law State University management
In legal theory, one of the main features of labor relations has always been considered the inclusion of a new employee in the organization’s staff. The importance of this action is related to the legal status of the employee within the organization. The inclusion of an employee in the organization’s staff “fills” a previously existing vacancy and determines his place in the organization and management system labor processes within the company, predetermines the main component of the value of his earnings (official salary, salary, tariff rate), consolidates and makes legitimate the differentiation of wage adjustments through allowances, additional payments, KTU and other payments that allow, in accordance with the wage systems approved in the organization, personalize staff salaries.
Note. See the article “How to organize work with personal data in personnel departments" us. 40 magazine N 3, 2012.
Companies that provide personnel to third parties face serious problems in these matters. Such organizations (private employment agencies) may formally meet the requirement to have a staffing table, but from a legal point of view it is created in a real organization and for real jobs, and not under a civil contract with an intermediary.
Note. See the article “10 mistakes that should not be made when preparing documents related to personal data” on p. 52 magazine N 3, 2012.
Companies that transfer labor hired under a personnel supply agreement do not create real jobs and do not invest in production and its modernization. In the event of bankruptcy of an intermediary organization, its property (often rented) cannot be a guarantor of compensation for lost earnings by employees. Consequently, there is no point in considering the staffing tables created in them as serious organizational and financial documents.
Note. Read about “borrowed” labor on p. 70.
Not less problems Such companies also arise in connection with the preparation of personnel documentation. If the intermediary formalizes the hired employee to work for him, then the actual performance of labor functions in harmful or hazardous conditions The labor of a real production worker will not be counted towards his preferential length of service, which gives the right to a pension, since in the office of the intermediary company, which registers the employee in accordance with its staffing schedule to the real employer, there are no such harmful working conditions. Not a single Pension Fund structure recognizes work on the staffing schedule of an intermediary company as work in harmful or dangerous conditions that give the right to pension benefits. This is explained by the fact that in the employee’s work book, which, in accordance with Art. 66 of the Labor Code of the Russian Federation is the main document on its labor activity and work experience, in accordance with the intermediary’s staffing schedule, an employment record was made.
In conclusion, I would like to note that the requirements for documents set out in Law N 402-FZ, in some cases, differ from the requirements labor legislation(which are essentially tougher). Therefore, in order to avoid claims from inspectors, we recommend using the unified form N T-3 as a basis when developing a staffing form. It is advisable to use GOST R 6.30-2003 “Unified documentation systems. Unified system of organizational and administrative documentation. Documentation requirements." And finally, since the staffing table contains personal data of employees, its storage, processing, and destruction must be carried out in accordance with the requirements of the legislation of the Russian Federation on the protection of personal data.
Yu. Titova
Teacher,
Journal expert
"Personnel service
And enterprise personnel management"
Signed for seal
When is the staffing schedule for the next year drawn up and approved?
The staffing table is a document that indicates the number of employees of the organization, listing:
- number of employees;
- their positions;
- salary and payroll features.
Legislation on general rule does not contain an obligation for organizations to approve the staffing table annually. According to Resolution No. 1, changes to the staffing table are made on the basis of an order (instruction) from the head of the organization or a person duly authorized to do so. The deadline for issuing such orders (instructions) has not been established. Resolution No. 1 also does not indicate the need to issue orders to change the staffing table before the onset of the next calendar year.
There are exceptions for certain types of organizations:
- So, in accordance with clause 2 of the Procedure for approving staffing tables of employees, approved. By order of the Ministry of Emergency Situations of the Russian Federation dated September 24, 2008 No. 563, staffing schedules are subject to annual re-approval.
- Also, the need for the annual publication of staffing tables is established for the housing and maintenance services of regiments in accordance with the Charter of the Internal Service of the Armed Forces of the Russian Federation, approved. Decree of the President of the Russian Federation “On approval...” dated November 10, 2007 No. 1495.
Approval of the staffing table for the year: how to formalize it correctly
According to Resolution No. 1, the staffing table is approved by order (instruction).
Questions about the need to affix a seal, as well as who must sign the schedule, are covered in our article Is a seal affixed and who signs the staffing schedule?
It is important not just to approve the schedule for the year, but to constantly make changes to it if the actual situation with personnel changes.
Thus, if an order was issued to terminate the employment relationship with an employee due to a reduction in staff or numbers, then it is necessary that the order to change the staffing table correspond to it, since the absence of such changes indicates that a real reduction did not take place, the position continues to exist and the employee can be reinstated at work (cassation ruling of the Supreme Court of the Udmurt Republic dated September 27, 2010 in case No. 33-3088).
The lack of staffing can be a problem not only when regulating labor relations, but also when interacting with government agencies. Thus, for the tax authorities, the absence of a schedule is one of the signs that the organization is not carrying out business activities (resolution of the Arbitration Court of the North-West District dated October 4, 2016 No. F07-8043/2016 in case No. A42-8673/2015).
Approved schedules of organizations created with the participation of the Russian Federation are subject to verification by auditors ( guidelines on organizing the audit activities of audit commissions of joint-stock companies with the participation of the Russian Federation, approved. by order of the Federal Property Management Agency dated August 26, 2013 No. 254).
So, when answering the question of when the staffing table is approved, it can be noted that, as a general rule, the staffing table is not subject to mandatory annual re-approval. An exception is made for certain organizations (Ministry of Emergency Situations, armed forces). Correct approval of the staffing table is carried out through the issuance of orders (instructions) from the head of the organization. The actual change in the personnel situation must be properly documented by making changes to the staffing table, which is carried out in compliance with the same procedure that is provided for approving the schedule - by issuing an order (instruction).
* job description options
* stages of development of regulations on structural units, coordination and signing
* HR department work plans, personnel movement and analysis
DEVELOPMENT OF STAFF SCHEDULE
It is used to formalize the structure, staffing and staffing levels of an organization in accordance with its charter (regulations).The staffing table contains list of structural divisions, positions, information on the number of staff units, official salaries, allowances and monthly payroll.
There is no direct requirement in the Labor Code of the Russian Federation for the presence of staffing in each organization, however, in the resolution of Roskomstat of Russia dated January 15, 2004. No. 1 provides that unified forms of primary accounting documentation for recording labor and its payment, including form T-3 (staffing), apply to organizations of all forms of ownership.
It is possible to hire an employee under an employment contract, whether this is his main place of work or a part-time job, only for the position provided for in the staffing table and for the structural unit of the organization indicated therein.
Who should do it drawing up staffing schedules? Department of Human Resources? According to the Qualification Directory of Positions of Managers, Specialists and Other Employees (approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37), drawing up a staffing table is the responsibility of a labor economist.
Since not every organization has such a position, the company’s management independently decides who is assigned this work.
If the head of the organization assigns this responsibility to an employee who has it in the employment contract and (or) job description not registered, then this person appointed by order by main activity.
An approximate wording of an order assigning responsibilities to an employee to create a draft staffing table could be as follows:
The staffing table is drawn up for a specific date, usually approved on January 1 annually and put into effect by order of the head of the organization; as necessary, changes may be made to it (also by order).
But re-approval of the staffing table for the coming year is not necessary if minor changes have been made to it (in this case, a list of changes is drawn up) or they have not been made at all.
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 staffing table into effect. Although you can indicate the reasons (if any) why the new staffing table is approved.
An example of the text of an order approving the staffing table:
It is necessary to pay attention to the fact that in the employee’s employment contract the job title must correspond to that specified in the staffing table.
If in accordance with federal laws Since the performance of work in certain positions, specialties or professions is associated with the provision of benefits or the presence of restrictions, then the name of these positions, specialties or professions 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).
At the moment, there are the following reference books that you can use when establishing a profession (position) in the staffing table:
ETKS - Unified Tariff and Qualification Directory of Work and Professions of Workers;
Unified qualification directory for positions of managers, specialists and employees;
OKPDTR - All-Russian classifier of workers' professions,
employee positions and pay grades.
Used to create staffing schedules form No. T-3 Album of unified forms of primary accounting documentation for labor accounting and payment, approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004. No. 1.
It should be remembered that the unified forms cannot be shortened(all form details must remain unchanged), but additions can be made to them. If you do not need some section of the unified form (for example, in your organization there is no such thing as an “allowance”), the corresponding column of the form can be narrowed and simply not filled out.
The order of arrangement of structural units and positions in them is determined by the head of the organization.
Each structural unit must include full-time positions for all categories of personnel, indicating their specialty, from senior to junior level.
The total number of staffing units according to the staffing table must correspond estimated number of payroll provided in the estimate.
The names of structural divisions and positions in them are written a nominative case in accordance with the lists of employee positions and blue-collar professions approved in qualification reference books.
Special attention it is necessary to pay attention to the correspondence of these names for workers employed in heavy work, work with harmful, dangerous and other special conditions labor, i.e. preferential category when applying for a pension.
The staffing table contains the total number of staff units.
In column 4 “Number of staff units”: for positions that require the maintenance of an incomplete staff unit, taking into account the characteristics of part-time work, it is indicated in the corresponding shares - 0.25; 0.5; 0.75.
As the results of inspections by the Rostrudinspektsiya show, the greatest number of shortcomings is revealed when filling out the “salary” column of the staffing table.
When filling out this column, entrepreneurs often make mistakes by indicating a range of values, for example, 5,000 - 7,000 rubles. It is clear that two people occupying the same positions in the same organization can work differently and receive different salaries. To reflect such features in the staffing table, there is special column "surcharges" or they introduce staff positions of essentially the same type: lead manager and manager or assistant manager, senior economist and economist, but whose official salaries are different.
must be approved at least once a year, and it does not have to be brought to the attention of employees.
The main purpose of the staffing table is to be able to prove in court that in the event of the dismissal of any employee under paragraph 2 of Article 81 of the Labor Code of the Russian Federation (reduction in the number or staff of employees) that the organization did not have the opportunity to employ this employee and that his dismissal was legal, that is the rule on the preferential right to remain at work was not violated (Article 179 of the Labor Code of the Russian Federation).
In the event of a labor dispute, the first step will be to request the staffing table. If it was not drawn up in advance and competently, but in a hurry and specifically for the court, then it will be very difficult for the defendant - the employer - to win such a dispute.
The staffing table should be stitched, numbered, sealed with the seal of the organization and the signature of the head. They sign him Chief Accountant and heads of structural divisions. If the staff is large and the staffing table takes up several sheets, then the chief accountant, at his discretion, can sign each sheet or put his signature once (at the end of the document). After this, the staffing table is approved by order of the manager or his authorized person and comes into force.
Option for filling out form T-3
(click on the picture to enlarge the image)
ORDER OPTION
Parus LLC
On approval of the staffing table.
I ORDER:
1. Approve and put into effect from January 1, 2010 the staffing table in the amount of 150 (one hundred fifty) units with a monthly wage fund of 2,915,469.14 (two million nine hundred fifteen thousand four hundred sixty nine) rubles 14 kopecks.
2. Staffing dated October 29, 2008. No. 4 to be considered invalid
from January 1, 2010.
3. Head of the HR Department M.Yu. Bubnova, heads of structural divisions in accordance with Article 57 of the Labor Code Russian Federation be guided by the approved staffing schedule when hiring and transferring employees of Parus LLC to another job.
I have read the order:
Making changes to the staffing table
There are two ways to make changes to the staffing table.Firstly, you can change the staffing table itself. The new staffing table with the next registration number is approved by the order for the main activity.
Secondly As a rule, when changes made to the staffing table are not significant, they can be formalized by means of an order for the main activity.
If changes are made to the staffing table by order, then the order header could be as follows:
"On amendments to the staffing table";
"On changes in staffing";
"On a partial change in the staffing table."
IN as a basis The order may indicate the following reasons:
- improvement organizational structure companies;
- carrying out activities aimed at improving the activities of individual structural units;
- reorganization of the company;
- expansion or contraction production basis companies;
- changes in legislation;
- optimization of management work;
- planning and economic calculations of the personnel department,
elimination of duplication of functions, etc. Option for filling out form T-3
ORDER OPTION
Limited Liability Company "Parus"
Parus LLC
On changes to the staffing table.
In connection with the implementation of measures aimed at optimizing management work, -
I ORDER:
Make the following changes to the staffing table No. 462-l dated October 29, 2008, effective January 1, 2009:
1. Exclude:
1.1 Organizational department:
- the position of clerk in the amount of 1 full-time unit with a salary of 6,527.57 rubles;
1.2 Administrative and management unit
- position of economist in the amount of 1 full-time unit with a salary of 10,979.10 rubles;
2. Enter:
2.1 Administrative and management unit
- position of senior economist in the amount of 1 full-time unit with a salary of 13,226.73 rubles;
- the position of legal adviser in the amount of 1 full-time unit with a salary of 8,654 rubles;
- the position of chief of staff of civil defense and emergency situations in the amount of 1 staff unit with a salary of 7,981 rubles;
- the position of labor protection engineer in the amount of 1 full-time unit with a salary of 10,729.58 rubles;
- the position of clerk in the amount of 1 full-time unit with a salary of 6,527.57 rubles.
Reason: plan to improve the organizational structure of Parus LLC.
Director signature N.K. Trubnikov
I have read the order:
Making changes to employee documents when changing the staffing table
When a change in staffing occurs, it is necessary to correctly assess the changes occurring in connection with this.When new positions are added to the current staffing table, old ones are eliminated, the name of a position is changed, new departments are created, these processes often affect existing personnel, and then it is necessary to make changes and adjustments to the personnel documents of employees depending on what changes are introduced.
It can be:
1) renaming the position;
2) translation;
3) renaming the department;
4) assignment of additional responsibilities;
5) changes in salaries.
In all these cases, the HR employee needs to carry out different procedures for preparing personnel documents.
Let's consider all these options separately.
1. Renaming a position occurs when an employee working at a given time and performing certain duties does not change anything that would entail a change in his work function or normal workday routine. However, it must be remembered that according to Art. 57 of the Labor Code of the Russian Federation, the name of the position, specialty, profession is an essential condition of the employment contract. Article 73 of the Labor Code of the Russian Federation provides that for reasons related to changes in organizational or technological working conditions, at the initiative of the employer, changes to the essential conditions of the employment contract determined by the parties are allowed. Required condition- as a result of such changes, the employee’s labor function must remain unchanged. In addition, part 2 of Art. 73 of the Labor Code of the Russian Federation establishes and special order such changes - the employee must be warned in writing no later than 2 months before their introduction.
Thus, in the case of renaming a position, in addition to making changes to the staffing table (by issuing an order on the main activity), it is necessary to obtain the written consent of the employee. If the employee does not agree, he should act in the manner prescribed by Art. 73 Labor Code of the Russian Federation. After this, appropriate adjustments are made to the personal T-2 card and work book.
An example of making an entry:
If the name of the structural unit is indicated in the employee’s employment contract, then its renaming (changing the name, for example, instead of “marketing department” - “marketing research department”), in the absence of a change in the employee’s labor function or other significant working conditions, is carried out in the same way, as well as a change in the name of the employee’s position (i.e., when fulfilling the requirements of Article 73 of the Labor Code of the Russian Federation).
Note! Essential the labor function of the employee is a condition of the employment contract, and not the title of the position, therefore changing the title of the position without changing job responsibilities does not require the consent of the employee
2. Salary changes
Since the condition of remuneration is an essential condition of the employment contract, the employee must be informed about changing this condition by the employer written notice 2 months in advance before the introduction of the specified change
When salaries change in the staffing table, changes must be made to the following employee documents:
1. Employment contract.
Since according to Art. 57 Labor Code of the Russian Federation essential conditions of the employment contract are the terms of remuneration (including the size of the tariff rate or official salary of the employee, additional payments, allowances and incentive payments), then if the salary rate changes, it is necessary to formalize changes to the employment contract.
An example of making changes (additions) to an employment contract.
Once again, please note that the approximate content of the text is given, and the design must be consistent with all regulatory requirements with details of the parties.
OPTION
ADDITIONAL AGREEMENT
to the employment contract dated March 10, 2001 No. 123.
Open Joint-Stock Company"North" in the face general director Konstantin Sergeevich Kolobov, acting on the basis of the charter, hereinafter referred to as the “employer”, on the one hand, and reception secretary Marina Yuryevna Smirnova, hereinafter referred to as the “employee”, on the other hand, agreed on the following:
1. Replace the word reception in clause 1.2 of the contract with the words electronics department.
2. In clause 3.2 of the agreement, replace the phrase salary in the amount of 7,000 rubles with a salary in the amount of 12,000 rubles.
3. Add clause 5.6 to the contract as follows: The employee has the right to additional paid leave of 6 calendar days.
4. These changes are drawn up in two copies and are a mandatory annex to the employment contract concluded between the parties.
2. Personal card T-2 (section 3)
OPTION
AGREEMENT
to employment contract No. 16 dated October 10, 2005, concluded
between Parus LLC and Oleg Arkadevich Petrov
on amendments to the employment contract
in connection with the transfer of an employee to another job
Samara
Limited Liability Company "Parus", referred to as the “employer”, represented by the General Director Antonov Pavel Alekseevich, acting on the basis of the Charter, on the one hand,
And Petrov Oleg Arkadevich, referred to as “employee” (passport 18 04 333615, issued on 02/10/2003 by the Central District Department of Internal Affairs of Samara), on the other hand,
in connection with the employee’s application for transfer to the position of legal adviser,
have entered into this agreement to amend the employment contract.
1. Exclude from the employment contract No. 16 dated October 10, 2005, concluded between Parus LLC and Oleg Arkadyevich Petrov (hereinafter referred to as the Employment Contract) the following points: clause 1.7, clause 1.9.
2. Amend paragraphs 1.1, 4.1 and 5.1 in a new, following edition Employment contract:
"1.1. An employee is hired as a legal consultant in the legal department of the employer.
Under this employment contract, the employer undertakes to provide the employee with work according to the specified labor function, to ensure working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement (if concluded), agreements, local regulations and this agreement, pay the employee on time and in full wages, and the employee undertakes to personally perform the duties specified in this agreement and job description employee, comply with the internal labor regulations in force at the employer.
The employee is familiar with the job description of the legal adviser.
Start date of work, that is, the date from which the employee is obliged to begin work as a legal adviser - May 20, 2009.»
“4.1 The employee is assigned a 40-hour work week, a normalized working day.
The start and end times of work and breaks in work are determined as follows:
Monday Friday
Start of work 9.00
Lunch break 13.00-14.00
End of work 18.00
Pre-holiday days
Start of work 9.00
Lunch break 13.00-14.00
End of work 17.00
The employee is given days off: Saturday, Sunday.”
“5.1. The employer undertakes to pay the employee a monthly salary in the amount of 15,000 (fifteen thousand) rubles.”
3. The terms of the employment contract not affected by this agreement remain unchanged.
4. This agreement, and accordingly all the amendments to the employment contract specified by it, come into force on May 20, 2009.
5. This agreement is an integral part of the employment contract.
6. This agreement is drawn up and signed in two copies: one for each of the parties, and both copies have equal legal force.
Details and signatures
Employer: Employee:
PROCEDURE FOR CHANGING STAFF SCHEDULE
What is staffing
The Labor Code of the Russian Federation does not contain precise definition concept of "staffing".
According to the answer Federal service on labor and employment dated December 20, 2012 No. PG/9496-6-1, the staffing table is recognized as a local level regulatory act for the organization and serves to reflect the distribution of labor responsibilities and terms of payment for employees.
Employers have the authority in the area of their competence to create local regulations in the field of labor law (Article 8 of the Labor Code of the Russian Federation), which includes staffing.
The unified staffing form No. T-3 was approved at the state level (Roskomstat Resolution No. 26 dated 04/06/2001). This form cannot be shortened, but the necessary additions can be made (Decree of the State Statistics Committee dated March 24, 1999 No. 20): add lines, change the width of columns, etc.
The names of positions, professions, specialties in the employment contract or other documentation of the personnel service must be written in strict accordance with their names in the staffing table (Article 57 of the Labor Code of the Russian Federation).
The approved document is put into action based on the order of the manager.
Do you need staffing in an LLC?
The staffing table in an organization can serve the following purposes:
- Structuring the existing personnel structure and its number, as well as analyzing the volume of work performed, the workload of employees, the feasibility of the existing personnel organization and the need for staffing with new staffing units.
- Confirmation of the correctness of taxation, calculation of insurance premiums, pension contributions, etc. The staffing table may be requested during on-site inspections of the Federal Tax Service or other government agencies, although this is not documentation tax accounting. Lack of staffing may be qualified as a violation of labor laws.
- Confirmation of the legal dismissal of an employee or refusal to hire due to the absence of the position specified by the applicant in the staffing table in the event legal proceedings. A properly drafted and executed document can become a powerful argument in favor of the organization’s arguments in the event of labor disputes.
Is staffing required in an LLC?
The staffing table refers to the primary accounting documentation, and a special form has been developed and approved for it - No. T-3. Such a document can be used by organizations operating in the Russian Federation, regardless of their organizational and legal form (clause 2 of the resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1). Previously, this statement was imperative, but after the Federal Law “On Accounting” dated December 6, 2011 No. 402-FZ came into force, it was accepted that the forms of primary accounting documentation were approved by the head of the organization (clause 4 of Article 9 of the Law on Accounting). For non-governmental organizations, it is permissible to use their own forms of primary accounting documents (letter of Rostrud dated January 23, 2013 No. PG/409-6-1).
Nowhere in labor legislation is there any direct indication of the need for the employer to draw up a staffing table. At the same time, the Labor Code clearly states that labor Relations arise through the conclusion of an employment contract (Article 16 of the Civil Code of the Russian Federation). Such a contract is an agreement between the parties, implying that the hired employee performs a certain labor function. The definition of the concept of “labor function” contains an indication of the compliance of the employee’s position with the staffing table (Article 15 of the Labor Code of the Russian Federation).
It is not allowed to accept a person for a position that is not included in the staffing table. If the staffing table does not contain a list of positions at all, this may lead to certain difficulties when reducing staff or the number of employees (letter of Rostrud dated January 21, 2014 No. PG/13229-6-1). There is also a possibility of bringing the employer to administrative liability for violation of labor legislation (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).
If necessary, a position in the staffing table can be renamed using the advice from the article Procedure for renaming a position in the staffing table.
Filling out an approved form
Unified form No. T-3 can be filled out either manually or using technical means. The OKUD code for this document is 0301017, which means:
- number of copies - usually 3 (in addition to copies on demand);
- form format - A4;
- Shelf life is permanent for the place where it was developed and approved, in other organizations - 3 years.
Filling out the form according to the columns is carried out in the following order:
- The names of departments are indicated in alphabetical order.
- Coding for non-state enterprises is optional and can be developed by the head of a specific organization.
- The position is indicated in accordance with the All-Russian Classifier of Occupations. The job title must be identical in the employment contract, work book and staffing table.
- The number of staff units is indicated. If there are incomplete staff units, they are indicated as a fraction (for example, 0.4).
- The salary is indicated in ruble equivalent or, depending on the remuneration system, in accepted units of measurement (coefficients, percentages, etc.).
- Allowances include various additional payments by law or from the employer, reflected in% or rubles.
- Column 9 indicates the amount of data from columns 5-8 - in ruble equivalent or as a percentage.
- Notes are entered in column 10. If they are absent, the column remains empty.
The “Total” line is filled in after entering data in the columns and contains the vertical sum for each column.
Thus, there are no direct references in the legislation to the obligation to draw up a staffing table, but there are indirect ones. Thus, the Labor Code uses this definition when deciphering many terms (for example, Article 15 of the Labor Code of the Russian Federation - clarification of the concept of “labor function”, etc.). Explanatory letters and comments from Rostrud contain recommendations to have such a document in every company, regardless of its organizational and legal form. The absence of a staffing table may be considered a violation of the labor legislation of the Russian Federation, as a result of which the employer may be subject to administrative punishment (for example, the decision of the Moscow Regional Court of February 28, 2012 in case No. 22A-191/12).
