home Audience 12 Correct design of staffing. Accounting info

Correct design of staffing. Accounting info

Our editorial office often receives questions regarding the maintenance of such an important personnel document as the staffing table. We have provided answers to the most relevant of them in this article.

Why do you need staffing?

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

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

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

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

Is it necessary to have a staffing table?

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

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

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

As we can see, none of the listed regulations enshrines duty employer on registration of the staffing table. At the same time, we recommend not to neglect maintaining this personnel document, since the inspection authorities adhere to the first point of view.

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

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

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

Who should develop and approve the staffing schedule?

After deciding on the need to draw up a staffing table (if, of course, the organization does not already have one), the next question arises - who should develop this personnel records document?

The legislation does not define the circle of responsible persons, so we assume that this issue should be dealt with by the head of the enterprise. A separate order may be drawn up, assigning the responsibility for drawing up the staffing table to a specific employee, or this responsibility may be enshrined in the employment contract or the employee’s job description.

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

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

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

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

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

How often should the staffing schedule be drawn up?

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

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

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

We design the “hat”. First of all, in the “Name of Organization” field, you must indicate the name of the organization in accordance with the registration certificate. If the certificate contains both a full and a short name, then either of them can be indicated in the staffing table.

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

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

IN column 1 (“name”) the name of the corresponding structural unit is indicated. These can be branches, representative offices, departments, workshops, areas, etc. (Clause 16 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).

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

IN column 2 (“code”) the codes of the structural units assigned to them by the employer are entered. As a rule, codes are indicated by numbers, the number of which varies depending on the complexity of the organization's structure. This allows you to determine the place of each department (division, group, etc.) in the overall organizational structure. For example, the financial department is assigned code 02. Accordingly, the financial planning department and accounting department included in the department will have codes 02.01 and 02.02.

If the organization uses a centralized document flow system, the structural unit code may not be specified.

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

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

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

Example 2

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In the work book of a music worker who directed a children's choral studio at a boarding school for 17 years, his position was indicated as “club organizer.” Since this position is not in the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Grades, nor in the List of Works, Professions, Positions, Specialties and Institutions, taking into account which an old-age labor pension is assigned early in accordance with Article 28 of the Federal Law “On Labor Pensions” in the Russian Federation”, approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781, this length of service was not counted in the insurance for the early assignment of a pension to the employee.

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

When filling columns 4 (“Number of staffing units”) indicates the number of staffing units for the relevant positions (professions). In the case where it is planned to maintain an incomplete staff unit, taking into account the characteristics of part-time work, the number of staff units is indicated in the appropriate proportions, for example, 0.25; 0.5; 2.75, etc.

Considering that new employees can only be hired for vacant positions, the staffing table can indicate not only existing staffing units, but also vacant ones. In other words, if an organization employs 10 people and the staffing table also indicates 10 staffing units, then when the staff expands, changes will have to be made to the staffing table. Or you can immediately lay down a larger number of staff units (for example, 12). Thus, in the staffing table it is possible to maintain a staffing reserve for the future.

One of the issues that causes difficulties in practice is related to the registration of part-time workers. For example, several people may work part-time or part-time in one position. In this case, the staffing table indicates the total number of staff units for the corresponding position.

Let's say that in a freight forwarder position, two people work full time and one person works part time. In this case, column 4 should indicate 2.5 staff units.

IN box 5 (“Tariff rate (salary), etc.”), depending on the remuneration system adopted in the organization, the monthly salary is indicated according to the tariff rate (salary), tariff schedule, percentage of revenue, share or percentage of profit, labor participation coefficient (KTU), distribution coefficient, etc. In this case, wages are determined in ruble equivalent.

Let us remind you that in accordance with Art. 133 of the Labor Code of the Russian Federation, the amount of the official salary (tariff rate) cannot be lower than the legally established minimum wage (currently - 4,330 rubles). In this case, the remuneration system must be established by a local regulatory act (for example, the Regulations on remuneration).

Example 3

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The staffing table provides for one staff position for the position “secretary” with a salary of 15,000 rubles. However, taking into account the interests of the company, the secretary was hired on an external part-time basis at 0.5 rates. In accordance with Art. 285 of the Labor Code of the Russian Federation, remuneration for part-time workers is made in proportion to the time worked, depending on output or on other conditions determined by the employment contract. In this regard, the employment contract must indicate an amount proportional to the time worked by the part-time worker (in this case - 7,500 rubles).

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

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

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

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

Another common question that worries HR managers, too: is it possible for employees occupying the same positions to set different salaries, for example, by providing for a salary range in the staffing table? Both in the legal literature and in practice, there are two opposing approaches to solving this issue. So, some experts believe that this is quite acceptable. This point of view is supported by Art. 132 of the Labor Code of the Russian Federation, according to which the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to the maximum amount. Taking this into account, wages should be set differentially and depend, first of all, on the qualifications of the employee, on the basis of which employees occupying the same position, but having different qualification categories, can be set different salaries.

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

Example 4

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

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

Box 10 , as its name suggests, is intended for various notes. If they are absent, it remains blank.

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

The completed staffing table is signed by the head of the personnel service or the person entrusted with the responsibility for maintaining personnel records, as well as the chief accountant of the organization.

The unified staffing form does not provide for stamping. In this regard, a stamp can be affixed, but not required.

A sample of filling out the staffing table is presented in Example 5.

How to make changes to the staffing table?

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

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

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

Option 2. Make changes to the current staffing schedule.

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

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

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

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

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

When to make changes when reducing staff?

A reduction in the number or staff of employees is one of the grounds for making changes to the staffing table. A reduction in the size of an organization involves the exclusion of individual staff units from the staffing table, while a reduction in staff involves the exclusion of individual positions. Employees who are laid off for one reason or another are subject to dismissal under clause 2 of Art. 81 Labor Code of the Russian Federation.

Considering that, in accordance with Article 180 of the Labor Code of the Russian Federation, employees must be notified of an upcoming dismissal due to a reduction in numbers or staff no less than two months before dismissal, a new staffing table can be put into effect no earlier than two months after its preparation. The presence of a staffing table can confirm that the dismissal of workers was justified (that is, the employer will have the opportunity to clearly demonstrate the lack of jobs).

If the circumstances that led to a change in the staffing table towards a reduction in staffing units are eliminated, the employer can restore the reduced positions by making changes to the staffing table or by approving a new one.

Is it possible to change the unified form?

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

All changes made to the unified form must be documented in the administrative documents of the organization. In addition, the formats of the forms themselves indicated in the albums of unified forms of primary accounting documentation are recommended and are subject to change. Thus, when producing forms based on unified forms, it is allowed to make changes in terms of expanding and narrowing columns and lines, adding loose leaves - for the convenience of placing and processing the necessary information.

What is staffing?

Many organizations practice maintaining a “working” form of staffing - a staffing arrangement, otherwise called the replacement of positions or a staffing list. The main difference between this document and the staffing table is its dynamism, in the fact that it can quickly change depending on ongoing (numerical and qualitative) changes in the personnel of the enterprise and does not require the issuance of an order for its approval and change.

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

This document may also include other data, such as the employee’s personnel number, his length of service in the company, a special category (minor, disabled person, pensioner with children under three years old, etc.). You can take the organization’s approved staffing table as a basis for the staffing list and add the necessary columns in accordance with the needs of a particular organization. Neither the obligation to maintain staffing nor its unified form is currently established by regulations. The only thing that is regulated is the storage period for expired documents. In accordance with the List of standard management documents generated in the activities of organizations, indicating storage periods, approved by the Federal Archive on October 06, 2000, staffing arrangements are subject to storage for 75 years, after drawing up new ones. In this case, staffing tables must be stored for 3 years, starting from the year following the one in which it became invalid.

Footnotes

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Personnel department employees draw up a lot of documents - all kinds of orders, agreements with employees, schedules, local regulations, etc. One of the documents that greatly affects the activities of the institution is the staffing table. It is in accordance with it that the wage fund is planned (the schedule refers to the documents establishing the wage system), it can also become evidence of a reduction in the number or staff of employees of the institution and it will definitely be requested during control and supervisory activities and in the event of a labor dispute. We'll talk about staffing today.

Mandatory staffing

In accordance with the Instructions for the application and completion of forms of primary accounting documentation for the accounting of labor and its payment (hereinafter referred to as the Instructions), approved by Resolution No. 1, the staffing table is used to formalize the structure, staffing and staffing levels of the organization in accordance with its charter (regulations on her). It contains a list of structural units, names of positions, specialties, professions indicating qualifications, information on the number of staff units.
Let us say right away that there is no rule obliging the employer to develop and approve a staffing table in the Labor Code, but there is still a mention. In particular, according to Art. 57 of the Labor Code of the Russian Federation, a mandatory condition for inclusion in an employment contract is, among other things, a labor function - work in a position in accordance with the staffing table, profession, specialty, indicating qualifications; specific type of work entrusted to the employee... If, in accordance with the Labor Code of the Russian Federation, other federal laws, the provision of compensation and benefits or the presence of restrictions is associated with the performance of work in certain positions, professions, specialties, or the presence of restrictions, then the names of these positions, professions or specialties and the qualification requirements for them must comply names and requirements specified in qualification reference books approved in the manner established by the Government of the Russian Federation.
In addition to the Labor Code, the staffing table is mentioned in other regulations. In particular, clause 91 of the Methodological Instructions on the procedure for appointing, conducting documentary on-site inspections of policyholders for compulsory social insurance and taking measures based on their results, approved by Resolution of the Federal Insurance Service of the Russian Federation dated 04/07/2008 N 81, stipulates that the Social Insurance Fund, in order to confirm the correctness of the calculation of insurance premiums for compulsory social insurance will require the employer to provide constituent and organizational documents, including the staffing table. The FSS will also require it when checking the correctness of the calculation of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.
The presence of a staffing table is also necessary for the Pension Fund, which, when collecting information about the length of service of insured employees, refers to this document to establish the names of the structural divisions of the institution and the correspondence of job titles.
The staffing table is also mentioned in the Instructions for filling out work books, approved by Resolution of the Ministry of Labor of the Russian Federation dated October 10, 2003 N 69. In particular, paragraph 3.1 of the instructions notes that entries on the name of a position (work), specialty, profession indicating qualifications are made as usually in accordance with the organization's staffing schedule.
Based on the above regulations, having a staffing table in an institution is simply necessary. Note that for some institutions the mandatory staffing table is directly established by regulations:
— Order of the Ministry of Emergency Situations of the Russian Federation dated September 24, 2008 N 563 approved the rules and terms for the preparation, coordination, approval and registration of staffing schedules for employees of budgetary and state-owned institutions of the Ministry of Emergency Situations and civilian personnel of the rescue military formations of the Ministry of Emergency Situations;
— Order of Spetsstroy of the Russian Federation dated December 3, 2010 N 540 defines the procedure and terms for drawing up, reviewing, approving and registering staffing schedules for civilian personnel of military formations and organizations under Spetsstroy, maintained at the expense of budgetary allocations.

Staffing form and rules for drawing up

The staffing table form T-3 is approved by Resolution No. 1. This form contains 10 columns, and by virtue of Resolution of the State Statistics Committee of the Russian Federation dated March 24, 1999 No. 20 “On approval of the Procedure for using unified forms of primary accounting documentation,” new ones can be added, but existing ones cannot be deleted.
Note: although the forms approved by this resolution apply to organizations regardless of their form of ownership, some budgetary and government institutions draw them up in the form approved by departmental regulations. For example, budgetary and state institutions of the Ministry of Emergency Situations must draw up a staffing table in accordance with the form of Appendix 2 to Order of the Ministry of Emergency Situations of the Russian Federation dated September 24, 2008 N 563.
In any case, difficulties when filling out the header of the document are unlikely to arise, so let’s move straight to the tabular part of the form.
Columns 1 “Name” and 2 “Code” determine the structural division of the organization. Most organizations financed from various levels of budgets, as a rule, choose the names of structural divisions independently, guided by generally accepted concepts. As a rule, the structural divisions of the administration are indicated first (directorate, accounting, personnel department, organizational and legal department, etc.), then production divisions, and finally service and auxiliary divisions (administrative department, repair services, etc.). Each division is assigned a code that will help determine the place of this department or group in the overall structure of the organization (entered in column 2).
In column 3 “Position (specialty, profession), rank, class (category) of qualifications” you must enter the name of the position (specialty, profession). We note that on the basis of Art. 57 of the Labor Code of the Russian Federation, if the performance of work in certain positions, professions, specialties is associated with the provision of compensation and benefits or the presence of restrictions, then the names of these positions, professions or specialties and the qualification requirements for them must correspond to the names and requirements specified in the qualification reference books. In particular, at present they still use the All-Russian Classifier of Workers, Employee Positions and Tariff Classes OK 016-94 and the List of Production, Shops, Professions and Positions, approved by the Resolution of the State Committee of Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 N 298/P-22, employment in which gives the right to an old-age pension on preferential terms.

For your information. If, for example, the staffing table provides for the position of “driver”, and the employee performs the functions of a traffic controller, then he loses the right to an old-age pension on preferential terms.

In addition, other regulations containing rules for establishing the names of positions, specialties and professions should be taken into account. For example, on the basis of Order of the Ministry of Health and Social Development of the Russian Federation dated March 28, 2012 N 278n, the title of the position of the head (manager) of the plasma center can be supplemented with the title of the medical position “transfusiologist”, taking into account the profile of the structural unit and the specialty provided for by the nomenclature of specialties of specialists with higher and postgraduate medical and pharmaceutical education in the health sector.
When drawing up and approving the staffing table of a local government body, the apparatus of the election commission of a municipal formation, you should use the names of municipal service positions provided for by the register of municipal service positions in a constituent entity of the Russian Federation (clause 3 of article 6 of the Federal Law of March 2, 2007 N 25-FZ “On Municipal service in the Russian Federation").

Note! If there is a need for an institution to hire an employee for a certain period of time, his position is also fixed in the staffing table. To do this, you need to make changes to the current staffing table, indicating information about the period for which the position is being introduced in column 10 “Note” of the T-3 form.

The sequence of filling out column 3 for each structural unit is individual, taking into account the specifics of a particular organization. However, we believe that it is more convenient to fill it out in a hierarchical order: head of a structural unit, deputies, chief specialists, leading specialists, etc.
The number of staff units by position, profession or specialty is indicated in column 4. This column can contain both whole numbers - 1 (for full-time employees), and part-time numbers - 0.25, 0.5, etc. (for part-time workers). We recommend that this column reflect not only existing positions, but also vacant positions, since new employees can only be hired for open positions specified in the staffing table.
Let us note that the number of staff positions in organizations financed from different levels of budgets is determined by higher-level organizations. Thus, staffing standards:
- personnel of institutions executing criminal penalties in the form of imprisonment (except for prisons), and institutions executing criminal penalties in the form of imprisonment, with special conditions of economic activity as a percentage of the average annual number of convicts held in them - approved by the Decree of the Government of the Russian Federation of 08/12/1994 N 922;
- employees of state and municipal cultural and leisure institutions and libraries - approved by Order of the Ministry of Culture of the Russian Federation dated September 1, 2011 N 906;
- medical and other personnel of the anesthesiology and resuscitation team, the department of anesthesiology and resuscitation of a medical organization - are given in Appendices 2 and 5 to the Procedure for providing anesthesiology and resuscitation care to the adult population, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated April 13, 2011 N 315n;
- a psychoneurological dispensary (dispensary department of a psychiatric hospital), an office of a local psychiatrist, an office for active dispensary observation and outpatient compulsory treatment - approved by Order of the Ministry of Health and Social Development of the Russian Federation dated May 17, 2012 N 566n.
Some departments approve methods for calculating staffing levels. For example, this is what the Federal Archive Service did, which, by Order of January 14, 2004 No. 9, approved the corresponding methodology for state archival institutions.
Some institutions, when determining both the names of positions and their number, must be guided by standard staffing schedules approved by departmental regulations. In particular, Appendix 2 to the Order of the Federal Penitentiary Service of the Russian Federation dated January 23, 2012 N 24, approved the standard staffing schedule of the criminal correctional inspection (maintained at the expense of the estimate of the penal system), in accordance with which the territorial bodies of the Federal Penitentiary Service must bring the staffing schedules of subordinate criminal correctional inspections .
In column 5 “Tariff rate (salary), etc.” the monthly salary is indicated in ruble terms according to the tariff rate (salary), tariff schedule, percentage of revenue, share or percentage of profit, labor participation coefficient (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in in accordance with the current legislation of the Russian Federation, collective agreements, employment contracts, agreements and local regulations of the organization (Section 1 of the Guidelines).
The most common mistake when filling out this column is establishing a salary range, that is, different salaries for employees of the same qualifications. This is incorrect: each position should have only one salary. The only exception is the situation when positions are in different structural divisions. The establishment of a larger salary for one of the employees can be achieved by establishing bonuses or other additional payments for him (Letter of Rostrud dated 04/27/2011 N 1111-6-1).
Let us note that when setting the amount of remuneration, one should take into account regulatory and departmental acts. For example, the salaries for the professions of workers and official salaries for positions of employees of territorial bodies and subordinate organizations of the state courier service are established by Order of the State Fiscal Service of the Russian Federation dated August 29, 2008 N 262.
Columns 6-8 reflect allowances, incentives and compensation payments: additional payments and allowances of a compensatory nature, bonuses and other incentive payments. That is, if employees perform their work in hazardous working conditions, one of these columns must be called “Allowance for work in hazardous working conditions”, and below indicate the specific amount of this allowance.

For your information. Based on the Decree of the Government of the Russian Federation of November 20, 2008 N 870 “On the establishment of reduced working hours, annual additional paid leave, increased wages for workers engaged in heavy work, work with harmful and (or) dangerous and other special working conditions” to persons those performing work in such conditions, based on the results of workplace certification, are guaranteed an increase in wages of at least 4% of the tariff rate (salary) established for various types of work with normal working conditions.

Allowances in the staffing table can be set in rubles, percentages or coefficients. If the size of the latter changes, you can put dashes in the corresponding columns, and in column 10 “Note” make a link to the document that governs this change. 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 the staffing table, you can put a dash in the “Additional payments” column (if there are no other allowances), and in column 10 you can make a reference to the relevant regulatory legal act that regulates the establishment of percentage increases in wages for employees of the Far North. This will allow you not to change the staffing schedule every time it changes.
Column 9 indicates the amount of the official salary and allowances for each position. And column 10 “Note” will remain empty in most cases, but there are cases when it will have to be filled out. This applies to workers who do not have a fixed wage as such - piece workers, time workers, etc.
How to correctly indicate the amount of an employee’s hourly wage in the staffing table? The condition on its size is indicated in column 5 “With tariff rate (salary), etc.”, which reflects the hourly rate (___ rub./hour). At the same time, in the column with a note it is indicated: “Time-based wage system,” and in the column “Total per month, rub.” you should indicate the number that is obtained by multiplying the rate established by the employer (___ rub./hour) by the average monthly number of working hours.
If the employee has piecework wages, we assume that in column 5 “Tariff rate (salary), etc., rub.” you need to put a dash, and in column 10 “Notes” indicate “Piece-piece wages/Piece-piece-bonus wages” (depending on what wage scheme the employee works under) and give a link to the internal document regulating the amount of wages (for example , regulations on remuneration or regulations on remuneration and material incentives).
At the bottom of the table there is a line “Total”. It is filled out according to column 4 “Number of staff units” and column 9 “Total per month, rub.” The total number of staffing units must be indicated at the top of the staffing table in the “Staff in quantity” line. The total in column 9 is the wage fund in the organization and can change upward (in the case of working on weekends or overtime) or downward (when employees are on sick leave, on vacation at their own expense, etc.).
The staffing table may consist of several sheets. Persons signing it sign only on the last sheet in the corresponding line. If it is necessary to sign each sheet, the form is supplemented with lines for signature. This procedure can also be applied in the case of signing the staffing table of a branch before its approval separately from the parent organization.

The procedure for approving and making changes to the staffing table

As a general rule, the staffing table is approved by order (instruction) signed by the head of the organization or a person authorized by him to do so. This is stated in the Directions. The details of the order - date and number - are entered in the header of the document in the lines specially provided for this. Please note that regulations may establish a special procedure for approving the staffing table. Thus, on the basis of clause 10 of the Procedure for approving staffing schedules for employees of budgetary and government institutions and civilian personnel of rescue military units of the Ministry of Emergency Situations of the Russian Federation, the developed staffing schedules are submitted for approval and registration:
- state institutions (with the exception of state institutions of central subordination, territorial divisions of the State Fire Service of the Ministry of Emergency Situations and the State Inspectorate for Small Vessels of the Ministry of Emergency Situations) - heads of regional centers for civil defense, emergency situations and disaster relief;
- government institutions of central subordination - to the corresponding Deputy Minister of the Russian Federation for Civil Defense, Emergency Situations and Disaster Relief, according to subordination through the Organizational and Mobilization Department of the Ministry of Emergency Situations;
- territorial divisions of the State Fire Service of the Ministry of Emergency Situations and the State Inspectorate for Small Vessels of the Ministry of Emergency Situations - heads of the main departments of the Ministry of Emergency Situations in the constituent entities of the Russian Federation.
Moreover, if it is established that in the staffing tables submitted for approval and registration, positions and professions not provided for in the staffing list or staffing standards are introduced, official salaries (tariff rates) are incorrectly established or other shortcomings are identified, the registration of staffing tables is carried out only after the elimination of these violations (p. 22 Procedure for approving staffing schedules for employees of budgetary and government institutions and civilian personnel of rescue military units of the Ministry of Emergency Situations of the Russian Federation).
Please note that the registration of staffing tables is carried out by putting on them in the upper right corner information about the number under which this schedule is registered in the staffing register, the number of registered positions and the salary fund. After registration and entry into the staffing register, the registered schedules (first copies) are returned according to their ownership.
As for changes in the staffing table, they are also made by order (instruction) of the head of the organization or a person authorized by him to do so. When making changes, the question may arise: do they need to be coordinated with the trade union body? Let's figure it out. Based on Art. 8 of the Labor Code of the Russian Federation, employers can adopt local regulations containing labor law norms, within their competence in accordance with labor legislation. However, in certain cases established by the Labor Code, other federal laws and other regulatory legal acts of the Russian Federation, collective agreements, agreements, the employer, when adopting local regulations, must take into account the opinion of the representative body of employees (if there is one).
The staffing table is a local regulatory act, which reflects not only structural units, names of positions, specialties, professions indicating qualifications, information on the number of staff units, but also the amounts of salaries (tariff rates), additional payments and allowances. And by virtue of Art. 135 of the Labor Code of the Russian Federation, remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances are established, among other things, by local regulations. Since the staffing table reflects the main provisions of a collective agreement concluded in accordance with the established procedure or regulations on wages, adopted taking into account the opinion of the representative body of workers, when approving the staffing table there is no need to take into account the opinion of the trade union.
However, if the collective agreement or agreements provide for the adoption of local regulations in agreement with the representative body of workers, then coordination of the staffing table with the trade union is mandatory (Part 3 of Article 8 of the Labor Code of the Russian Federation).
After the approval of staffing tables for some institutions, the need for their registration was established. Registration is formalized by placing in the upper right corner of the title page an inscription about the number under which this staffing table is registered in the staffing register, the staffing number of registered positions and the salary fund (tariff rates).
Is it necessary to put the institution’s stamp on the T-3 form? No, the unified form does not provide for affixing a stamp to the approved staffing table.

Staffing in branches

Let's start with the fact that the branch is not a legal entity, and therefore will not be an employer for employees. Since branches, just like departments, sectors or other divisions, are structural parts of an institution, compiling a staffing table in parts (separately for the positions of the parent organization and branches) is incorrect, because the staffing table formalizes the structure of the entire organization.
However, branch managers may still be given the right to approve the branch staffing table and then they will have their own schedule. If such a right is granted, in the “Name of organization” column it is necessary to indicate the name not of the branch, but of the parent organization in accordance with the statutory documents. The name of the branch will be indicated in the “Structural division” column, which is what it essentially is. And in local regulations it is recommended to prescribe a procedure for transferring information (for example, by transferring a certified copy of the branch’s staffing table or an extract from it to the parent organization).

Shelf life

The storage periods for documents generated in the course of the activities of state bodies, local governments and other organizations are established by the List of standard management archival documents approved by Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 N 558. Subparagraph “a” of paragraph 71 of the said list establishes that staffing tables organizations and changes to them are stored at the place of development and approval permanently.
Sometimes institutions draw up draft staffing tables for structural units, which are then compiled into one institutional staffing table. Such projects also need to be stored, but only for five years (clause 72 of the List of standard management archival documents).
In addition to developing projects, it is possible to conduct correspondence on the inclusion of a particular position in the structure of a department, etc. The storage period for such correspondence is even shorter and is three years - clause 73 of the List of standard management archival documents.

"Personnel Department", 2008, N 1

We draw up a staffing schedule

The staffing table is an important personnel document for any organization. But here’s the question: are employers, regardless of their organizational and legal form, required to have a staffing table, and if so, how to draw it up correctly and how are changes made to it?

The staffing table is the primary document for personnel records. Its unified form N T-3 was approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment.” According to this Resolution, unified forms for personnel records must be used by legal entities of all organizational and legal forms. The staffing table contains a list of structural units, positions, specialties, professions, information on the number of staff units, official salaries, allowances and monthly payroll. It can be drawn up both as a single document for the organization as a whole and for its individual structural divisions. The staffing table is signed by the head of the personnel service and the chief accountant; if necessary, it can be signed by the heads of structural divisions. The staffing table is approved by order of the head of the organization or a person authorized by him and is the main document defining the organizational structure and fixing the official and numerical composition of the organization.

What do we mean by staffing?

There are many different definitions of the concept of “staffing table”, from which it follows that this is an organizational and administrative document that reflects the structure of the organization. It contains a list of positions, indicating their number and salaries. The staffing table also reflects the amount of allowances and additional payments that exist in a given organization in relation to specific positions.

Often, managers of various organizations do not know who exactly should draw up the staffing table and make changes to it. In large organizations where the number of employees exceeds 500 people, there is either a personnel service or a personnel department, which deals with issues of personnel records management. But in small enterprises or individual entrepreneurs without the formation of a legal entity, the number of employees of which does not exceed 50 people, both the accounting staff and the manager or entrepreneur himself can draw up the staffing table. In organizations with a staff of 100 or more people, the manager delegates the functions of personnel records management to either the office manager or the legal adviser. Currently, such organizations prefer to hire a lawyer with the functions of a personnel employee, thereby “killing two birds with one stone.” But in any case, the process of forming a staffing table is quite complex and consists of several stages, and therefore requires the involvement of not only personnel service workers, but also economists.

Stages of drawing up staffing schedules

Before starting to draw up a staffing table, it is necessary to determine the organizational structure of the organization, that is, to schematically display the structural divisions, as well as the order of their subordination and connections among themselves. Then we move on to the next stage - drawing up the staffing table and bringing it into proper form according to the unified form N T-3 “Staffing table”. It is not difficult to fill out, but there are some points to consider. For example, the name of the organization is indicated in exact accordance with the name that appears in the constituent documents. If an organization has both a full and an abbreviated name, it is allowed to use either of them. Filling out the date and document number columns is unlikely to cause any difficulties, but for large organizations where changes are often made to the staffing table, it is advisable to introduce separate numbering for the staffing table.

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 the period ______ from “___” ________ 20__”, that is, a certain date from which the staffing table comes into effect.

Also, in a unified form, the date and number of the manager’s order to approve the staffing table are entered in a separate column. Please note: the staffing table can be approved once and remain valid indefinitely. In this case, to work with the document, you should take into account all the changes and additions made by the instructions (orders) of the manager, which in practice is not always convenient. Due to the fact that there are no restrictions on the number of changes to the staffing table for commercial organizations, it is better to introduce a new staffing table with each change.

Now let's look at the "Structural division" column. Commercial organizations, as a rule, determine the names of structural units independently, guided by generally accepted concepts and definitions (it is undesirable to name structural units with obscure foreign words). But there are organizations in which a number of benefits provided to employees 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). In this case, correct reflection of the names of structural units in the staffing table is very important. To facilitate work in designating structural units, there are industry classifiers of hazardous industries or nomenclature of names of structural units, as well as tariff and qualification reference books, all-Russian classifiers, a List of industries, workshops, professions and positions, approved by Resolution of the State Committee of Labor of the USSR and the Presidium of the All-Russian Central Council of Trade Unions dated October 25, 1974 N 298 /P-22, employment in which gives the right to an old-age pension on preferential terms.

As a rule, the structural divisions of the administration are indicated first (directorate, accounting, personnel department, etc.), then production divisions, and finally service and auxiliary divisions (supply department, repair services, etc.).

Column No. 3 “Position (specialty, profession), rank, class (category) of qualifications” is filled out in strict accordance with tariff and qualification reference books and the All-Russian Classifier of Employee Positions and Worker Professions. When determining the names of positions included in the organization's staffing table, one should be guided by the All-Russian Classifier of worker professions, employee positions and tariff categories OK 016-94, approved by Resolution of the State Standard of Russia of December 26, 1994 N 367. In the said Classifier, in particular, the positions of employees are given in in accordance with 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 N 37).

The sequence of filling out this column for each structural unit is individual, taking into account the specifics of a particular organization. Usually, the positions of the head of a structural unit, his deputies, then leading and chief specialists, then performers are located first. If a structural unit includes both engineering and technical personnel and workers, it is necessary to allocate first engineers and then workers.

Questions may arise regarding the procedure for filling out column 4 “Number of staff units”. 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. If the organization provides for the maintenance of an incomplete staff unit, when filling out column 4, the number of incomplete staff units is indicated in the appropriate shares, for example 0.25 (Instructions for the use and completion of primary accounting documentation forms, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1).

How to set the salary (tariff rate)?

In accordance with Art. 129 of the Labor Code of the Russian Federation, salary (tariff rate) 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 budgetary organizations in accordance with the Unified Tariff Schedule. But it should be noted that the Government of the Russian Federation issued Resolution No. 605 dated September 22, 2007 “On approval of the Regulations on the establishment of remuneration systems for employees of federal government institutions and civilian personnel,” which defined the basis for the transition to new remuneration systems and gave budgetary institutions the authority to independently establish salaries, compensation and other payments. Commercial organizations set their own salaries based on their financial capabilities. It should be noted here that the amount of salary or tariff rate in accordance with Art. 133 of the Labor Code of the Russian Federation cannot be lower than the legally established minimum wage.

In the unified form N T-3 there are several columns (N N 6, 7, 8), united by the common name “Allowance”. The current Labor Code does not have a clear definition of the concept of “allowance”.

The main thing that needs to be taken into account when forming a staffing table is the two main forms of payment of bonuses: 1) percentage - set as a percentage of the official salary, and if the size of the salary (rate) changes, the size of the bonus automatically changes; 2) in the form of a fixed amount - can remain constant even if the salary (rate) changes.

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, it is allowed to indicate percentages (coefficients) in the corresponding columns. If the size of the latter changes, you can put dashes in the corresponding columns, and in column 10 “Note” make a link to the document that regulates this change. 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 the staffing table, you can put dashes in the “Additional payments” columns (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 increases in wages for employees of the Far North. Other incentive payments other than allowances are not shown in the staffing table, that is, there is no need to reflect, for example, bonuses in the unified form N T-3.

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, while respecting the principles of equality defined in the Labor Code? There may be several answers, but basically the problem is solved by establishing a “standard” salary for all employees working in a given position or profession, and paying more qualified employees by establishing personal allowances for a certain period. When the employee confirms his qualifications by order of the manager, the bonus is established for the next period.

When are changes made to the staffing table?

Changes to the staffing table are made 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. If it is necessary to introduce new positions or structural units in connection with organizational events, the staffing table is also subject to change.

How to make changes to the staffing table?

Let's start with the fact that the formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and can be changed (Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20 "On approval of the Procedure for using unified forms of primary accounting documentation"), but the code remains unchanged form number, document name. Removing individual details from unified forms is not allowed.

The changes made must be formalized by the relevant organizational and administrative document of the company - an order (instruction) of the head of the organization or a person authorized by him.

The employer can change the staffing table 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. But, if the employer does not have a staffing table, he is deprived of the opportunity to reduce the number or staff of employees. More precisely, he will not be able to document the legality of these actions in the event of a dispute.

Let us give examples of an order to approve the staffing table and an order to make changes to the staffing table.

│ Order N 01 │

│On approval of the staffing table │

│In order to determine the organizational structure, positions and numbers│

│composition and approval of the monthly payroll of Zvezdochka LLC│

│ I ORDER: │

│2. Entrust control over the execution of this order to the chief│

│accountant A.I. Ivanov. │

│ Petrov │

┌─────────────────────────────────────────────────────────────────────────┐

│ Limited Liability Company "Zvezdochka" │

│ Order No. 12 │

│About changes to the staffing table │

│In order to rationalize the staffing structure of positions at Zvezdochka LLC │

│ I ORDER: │

│Make the following changes to the staffing table: │

│office manager position (Administration division), in quantity│

│1 units, salary - 9000 rub. 00 kop. │

│(division "Transport department") in the amount of 3 units, salary -│

│8000 rub. 00 kop. │

The new staffing schedule is not in effect. │

│5. Entrust control over the execution of this order to the chief│

│accountant A.I. Ivanov. │

│Attachment: staffing table on 1 sheet. │

│ Petrov │

│General Director of Zvezdochka LLC ------ A.A. Petrov │

│The order has been reviewed by: Ivanova │

│chief accountant ------- A.I. Ivanova │

└─────────────────────────────────────────────────────────────────────────┘

In many organizations, it is common to draw up a staff list - arrangement. This document is very convenient for a HR specialist. The staffing list allows you to quickly determine the number of vacant and occupied places in the organization, as well as the size and types of allowances. To create such a document, you don’t need to “invent a wheel.” You can take the staffing table form and add the “Employee’s full name” column to it. Thus, it will be clear in which department a particular employee works, what position he occupies, and what allowances he is entitled to.

Journal expert

"Human Resources Department"

Signed for seal

The staffing table in an organization is necessary to form the staffing and total number of the company. The content of the staffing table is standard for all companies - a list of positions, structural composition, staffing units, information on employee salaries, monthly wages and available allowances; determined by the regulations or Articles of Association of the company.

The staffing table is drawn up according to the T-3 form. The Labor Code of the Russian Federation does not provide for the mandatory presence of a staffing table in any company, but according to the resolution of Roskomstat, for all forms of ownership the need to take into account primary documentation for accounting wages applies.

Hiring of employees under an employment contract (regardless of whether the place of work is the main one or part-time) occurs on the basis of a staffing table, which must indicate the structural unit and position of the employee.

Usually the staffing table is an accounting activity, but the Qualification Directory of Positions states that filling out the staffing table is the direct responsibility of the labor economist. But due to the absence of this position in many organizations, the head of the company independently decides who will deal with staffing issues in the organization.

In cases where the responsibility for maintaining the staffing table is assigned to an employee who does not have this obligation in the employment contract, such an action is accompanied by the execution of an order.

_______________________________________________________________________________

Order on approval of the staffing table (example)

_______________________________________________________________________________

It should be remembered that the name of the employee’s position in the employment contract must exactly match that indicated in the staffing table.

The staffing table is drawn up for a specific calendar date, and its approval usually occurs on January 1 every year. The staffing table is put into effect by order of the manager. Changes in staffing are also entered using an order. If during the year minor changes were made to the staffing table or not at all, re-approval of the staffing table for the coming year is not required. In this case, it is enough to make a list of the changes being made.

The unified form T-3 of the staffing table should not be reduced, but some necessary additions may be made to it. For example, if one of the sections of the staffing table is not in demand (for example, the “allowance” section), then the column of the unified form is narrowed and is not filled in further. The arrangement of positions and structural units in the staffing table is determined directly by the head of the organization.

Each division includes full-time positions with a mandatory indication of the specialty of the personnel. Positions are listed in descending order - starting with senior management and ending with junior positions. Structural divisions and positions are indicated only in the nominative case. Partial staff positions (for example, part-time workers) are indicated in column 4 in shares: 0.5; 0.25.

The maximum number of errors is made when filling out the “salary” column. Very often, managers do not indicate the whole salary, but its range (for example, 3,000-5,000 rubles), which is fundamentally incorrect. In this case, you can look at the order on the staffing table (a sample of which was indicated above) and add up the salary amounts so that they coincide with the total amount specified in the order. Naturally, employees in different positions receive different salaries, but to reflect fluctuations in their salaries, there is a special “allowance” column.

Why do you need staffing?

The main purpose of the staffing table is its ability to prove in court (in case of controversial situations) that the company did not employ the employee due to the absence of the required position in the staffing table, and his dismissal was justified. It should be remembered that a well-designed staffing table is the key to winning any dispute in court. Thus, the staffing table is stitched, numbered, sealed with the organization’s seal and signed by the manager and accountant.

Signatures and seals on the staffing table

The staffing table may consist of several sheets. Persons signing it sign only on the last sheet in the corresponding line. If it is necessary to sign each sheet, the form is supplemented with lines for signature. This procedure can be used when signing the staffing table of a branch before its approval separately from the parent organization.
The unified form N T-3 does not provide for printing on the approved staffing table.

How and when are changes made to the staffing table?

Changes in the staffing table occur in cases where the composition of employees changes, new departments are formed, old positions are eliminated and new ones are introduced. Changes are made in two main ways: you can completely replace the staffing table itself, or issue an order to make changes to the staffing table. In the event that changes to the staffing table are made on the basis of an order, the following reasons are indicated:

reorganization of the form;
optimization and improvement of the activities of governing structures;
all kinds of changes in legislation that require mandatory changes in staffing;
eliminating repetitive responsibilities;
reduction or expansion of a company's production.

When changes are made to the staffing table, adjustments must be made to employee documents - work book and personal card (for example, when renaming a position). In this case, it is necessary to obtain the written consent of the employee.

When changing salaries (registration of allowances and bonuses), the employee must be notified in writing about this 2 months before the event. Changes of this kind are made not only to the staffing table, but also with the help of an additional agreement to the contract. Also, do not forget that changes and additions made in the prescribed manner to the organization’s staffing table are brought to the attention of employees, after which appropriate changes and additions are made to their work books on the basis of an order (instruction) or other decision of the employer. This is stated in paragraph 3.1 of Instruction No. 69.

What is staffing?

Turnover for many companies is a common thing, which is why many organizations practice maintaining the so-called “working” form of staffing - staffing, otherwise it is a replacement of positions or a staff list. The main difference between this document and the staffing table is its dynamism. Unlike changing the staffing table, the staffing arrangement can quickly change depending on the ongoing (numerical and qualitative) changes in the personnel of the enterprise and, most importantly, does not require the issuance of an order for its approval and change.

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). Staffing table– 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).

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Who is required to DEVELOP the staffing schedule?

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

Download form T-3 "Staffing table sample"

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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 free 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.

Download form T-3 "Staff SUBSTITUTION sample"

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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 departments 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 a 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.

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.

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

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

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