The draft staffing table for a large organization is drawn up. Accounting info

State regulations determine the main list of documents, the presence of which is mandatory for every employer, regardless of the organizational and legal form. The list of these documents also includes the staffing table. Although there is no direct indication of this in the legislation, the staffing table is mentioned in several articles of the Labor Code of the Russian Federation, which indirectly confirms the need for its existence.

What is staffing

The staffing table is one of the fundamental documents of all organizations. It contains information about the structure of the enterprise, positions and number of staff units.

In those organizations where the remuneration system is limited only to salaries, this is the main document for calculating wages.

On what basis is it filled in?

If the organization has just started its activities and the staffing table is being drawn up for the first time, then it would be advisable to first think through the list of required positions and draw up a document regulating wages.

Responsible for compilation

The staffing table is drawn up by any employee assigned to it. As a rule, this is a personnel department employee or an accountant.

Familiarization with this document

Since the staffing table is not a local regulatory act of the organization (paragraph 7 of the letter of Rostrud dated May 15, 2014 N PG/4653-6-1), the employer is not obliged to familiarize employees with the staffing table.

Primary requirements

The staffing table is in the list of unified forms, where it goes under the letter T-3. Most organizations use this form because it contains all the necessary fields and columns.

But the use of this form is not mandatory; it is only advisory, although there has been a lot of controversy about this. This issue was finally put to rest by the Letter of Rostrud dated January 23, 2013 N PG/409-6-1. It directly states that organizations have the right to develop their own forms of this document and use them, the main thing is to take into account the requirements of the law.

In particular in Art. 15, 57 of the Labor Code of the Russian Federation states that the employee’s labor function is determined in accordance with the position and profession indicated in the staffing table. That is, the names of the positions must be included in this document.

How to correctly fill out the staffing table for LLCs and individual entrepreneurs

Requisites

• the full name of the organization must be indicated in full accordance with the constituent documents;
• OKPO is an 8-digit organization code. These data are contained in the information letter of the statistical authorities, which should be available at every enterprise;
• staffing number. There are no clear requirements here. You can use continuous numbering, you can start each year with the number 1 and indicate the year through a fraction, you can use any other numbering method.
• Date of preparation. The actual date of compilation is indicated; it may differ from the date of entry into force of the staffing table (for example, a staffing table drawn up in December of the current year comes into force on January 1 of the next year);
• the period of validity of the staffing table is indicated, most often 1 year, and from what date it comes into force;
• in the upper right corner the stamp “Approved” is placed and the details of the approval order and the implementation of the staffing table are indicated. As a rule, the stamp of the organization is placed on top of the “Approved” stamp, although this is not enshrined in law.

Staffing form 2019

The form can be downloaded from any legal system, such as Consultant or Guarantor. As a rule, the format offered for download is Word or Excel; there is no fundamental difference here, but it is more convenient to maintain in a tabular form, since formulas can be entered into the appropriate cells and the document itself will calculate the number of staff units and the wage fund.

Procedure for filling out form T-3

Column 1 “Name of structural unit”

Structural divisions include branches, representative offices, workshops, departments, etc.

They usually start with senior management departments, then accounting and financial services, production, and business services.

For example: board, finance and investment department, economic department, sales department, etc.

Column 2 “Division code”

Here, coding is assigned according to the same principle that is used in the first column and indicates the subordination of structural units. For example, the finance and property department is code 02; the accounting and economic departments subordinate to it will have code 02.1 and 02.2, respectively. This column is rarely filled in, mainly at very large enterprises. And it can be excluded from the document altogether.

Column 3 “Position (specialty, profession), rank, class (category) of qualifications”

Positions are entered in the nominative case and singular, in full, without abbreviations.

The employer has the right to determine the names of positions, except for those associated with difficult and harmful working conditions and receiving government benefits (early retirement). These positions must be entered in accordance with the qualification and tariff reference book, or professional standards, which are currently only being developed.

Column 4 “Number of staff units”

The number of staff units for each position is indicated here; it can be either an integer or a fraction, for example 05 or 0.25 of the rate, this means that the amount of working time for such a position is reduced by two or four times.

Note: when indicating positions and staffing units, the employer has the right to indicate any number, regardless of the actual number of employees. That is, he can add 3 accountant units to the staffing table, but hire 2, and the 3rd unit can remain vacant for as long as desired.

The exception is the staffing position, which is allocated for a quota for people with disabilities. Its vacancy must be reported to the employment authorities.

Column 5 “Tariff rate (salary), etc., rub.”

It all depends on the remuneration systems adopted in the organization. This can include a salary, tariff rate, or various percentages and coefficients.

If it is not possible to enter specific numbers, then you can simply indicate the form of remuneration “piecework”, “chord”. But then in the following columns there should be a link to the Regulations on Remuneration or another document that describes the calculation of wages.

Columns 6,7,8 “Additional allowances, rub.”

Filled out in accordance with the Regulations on remuneration and other local regulatory documents. This is usually included:

• bonus for night work;
• cleaning of bathrooms;
• northern allowances;
• other additional payments and allowances.

In these lines, you can simply indicate the document in which all this is stated, especially if there are a lot of allowances. The only thing that is not indicated in these columns is the allowances that are accrued on the entire salary. For example, a bonus, which is paid in the amount of a certain percentage of all previously accrued amounts (salary or tariff rate plus allowances).

Column 9 “Total per month”

This column can be filled out only if in columns 5-10 the amounts are written in rubles and for the same period of time (rubles/day, rubles/hour), otherwise either a dash is entered or the amount of only the salary multiplied by the number of staff units.

Column 10 “Note”

Here a local regulatory act regulating wages may be indicated, the minimum wage if it is established (for example, piecework payment, and the note indicates: “not less than 10,000 rubles.”)

As mentioned above, the employer can exclude columns that are unnecessary to him.

Sample of filling out the staffing table form T-3

Things to remember

When filling out column 5 of the staffing table, you need to remember that the so-called “fork” of remuneration cannot be entered in the staffing table. Since it is legally established that for equal work there is equal pay (Article 22 of the Labor Code of the Russian Federation).

That is, if there are 2 accountant positions in one department, then the salary or tariff rate should be the same. But you can set individual surcharges and allowances.

Who signs

Form T-3 requires two signatures under the staffing table: the HR department employee and the chief accountant. If some category is missing, then you can get by with one signature, or by an appropriate order for the organization to appoint other persons.

Terms and place of storage

The original staffing table is stored in the personnel department or in the accounting department, this is determined by the document flow of a particular organization. In any case, if the original is in the personnel department, then there should be a copy in the accounting department and vice versa.

According to paragraphs. "a" Art. Section 71 1.2 “Organizational foundations of management” of the List of standard management archival documents generated in the process of activities of state bodies, local governments and organizations, indicating storage periods (approved by Order of the Ministry of Culture of the Russian Federation of August 25, 2010 N 558), the staffing table is stored in the organization permanently.

Alteration

The legislation does not establish the validity period of the staffing table, so it can be the only one throughout the entire life of the enterprise, and all changes and additions will be formalized in separate orders to change the staffing table.

The employer himself makes the decision to change the data in the staffing table; in this case, he is not limited in the time and number of changes. Exceptions are cases provided for by law, for example, holding events. In this case, the deadline for making the change is established by the Labor Code.

Results

The staffing table is one of the main documents of an enterprise of any form of ownership, containing important documents. Since there are no analogues to this document in the document flow, maintaining a staffing table is not only mandatory, but also necessary for the optimal organization of the enterprise’s work.

Video - how to create a staffing table for an enterprise in the 1C program:

The legislation does not establish a direct need to maintain this documentation, but Article 15 and Article 57 of the Labor Code of the Russian Federation state that official work at the enterprise is determined by the staffing table, on which the employment contract is based.

First of all, the text indicates the details (Name of organization, OKPO, document number and date). Further, all information is presented in a table.:

What are the standards?

The only regulatory requirement is to maintain the document in accordance with the unified form No. T-3.

Reference. The staffing table can be drawn up by any employee in the organization if he is assigned this function. But for this, a corresponding order from management must be issued.

Where can I find the instructions and what does it contain?

The legislation does not set limits regarding the validity period of the document. But, as a rule, it is scheduled for one calendar year. In order to simplify this process, paperwork instructions are being created. The instructions contain the following information:

Useful video

What is staffing and how to draw it up correctly - detailed video:

Conclusion

Staffing is an important document in any company. Its presence is mandatory, but the legislation does not provide for strict requirements for design and content. During inspections, labor and tax inspectorates may request it and, in case of absence, fine the company.

In addition, the papers can become evidence of the legality of the employer’s behavior during dismissals and reductions if the case goes to court. Therefore, a competent approach to record keeping will only benefit the company.

Staffing table- a regulatory organizational and administrative document of the organization, with the help of which the structure is drawn up, the staffing and number of the enterprise are approved, indicating the amount of wages depending on the position held.

The staffing table contains a list of structural units, names of positions, specialties, professions indicating qualifications, as well as information on the number of staff units.

Staffing form

To draw up a staffing table by a legal entity or an individual who is an individual entrepreneur, a unified form N T-3 is provided (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1 “On approval of unified forms of primary accounting documentation for recording labor and its payment”).

This form is not mandatory for use, but is only advisory.

Who makes the staffing schedule?

The staffing table can be drawn up by any employee who is assigned such a function.

Such persons may be the head of the organization, the head of the personnel department,.

Information specified in the staffing table

The staffing table contains the following information:

name of structural divisions;

names of positions, specialties, professions;

number of staff units;

salary and (or) tariff rate;

availability and size of the allowance;

other information.

The procedure for entering information into the staffing table

Information is entered into the unified form N T-3 according to the following rules:

the name of the organization is indicated in strict accordance with the constituent documents;

OKPO code contains an 8-digit identification code of an enterprise or organization. Data about it are contained in the information letter of the state statistics body;

"Document Number". When initially compiled, the staffing table is assigned N 1, and subsequently continuous numbering is used;

The date of compilation is indicated as current. It should be borne in mind that the date of preparation and the time from which the staffing table is put into effect may vary;

in the line “For period” the period of validity of the staffing table is indicated, as well as the date of its entry into force;

The document approval stamp contains the details of the order for the main activity by which this document was approved, and below the total number of staff units of the organization or enterprise is indicated.

In this case, the following fields are filled in:

column 1 "Name of structural unit";

Column 2 “Code” involves indicating the numbers of departments in an order that allows you to determine the subordination and structure of the entire organization;

Column 3 "Position (specialty, profession), rank, class (category) of qualifications." Positions are indicated in the nominative case without abbreviations;

Column 4 “Number of staff units” indicates the number of staff units provided for in this organization, including incomplete ones;

in column 5 "Tariff rate (salary), etc., rub." depending on the remuneration system adopted by the organization, it is necessary to pay either a fixed amount of remuneration for employees in rubles, or percentages or coefficients;

columns 6, 7 and 8 "Additional allowances, rub." the employer can fill it out based on the wage system adopted in the organization, as well as the peculiarities of the organization of work or working hours;

Column 9 “Total per month” can be filled out if the salary and bonuses are indicated only in rubles, without indicating percentages and coefficients. When the salary is set in rubles, and bonuses are set as a percentage of the salary, it seems difficult to calculate the total amount. In this case, a dash is placed in this column, and a link to the documents establishing them is indicated in the note;

Column 10 provides for entering any information related to the staffing table, for example, links to local regulations of the organization establishing the types of allowances and their amounts.

Who signs the staffing schedule?

The unified form N T-3 provides for the following signatures:

Head of Human Resources;

Chief accountant.

The staffing table may be signed by other employees.

In this case, additions are made to the form to include the signatures of other employees.

The staffing table may consist of several sheets. In this case, the staffing table should be stitched and numbered.

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.

It is not necessary to stamp the staffing table.

Approval of staffing

The staffing table is approved by an order signed by the manager or an authorized person.

At the same time, the right to publish documents on approval of the staffing table must be enshrined in the constituent documents.

Timeframe for approval of staffing schedule

The law does not establish the number of staffing levels that an employer must have, nor specific deadlines or periods for changing it.

Thus, the employer can regulate this issue independently.

As a rule, if changes were made to the staffing table during the year (in the form of additions), then at the beginning of the calendar year, taking into account these changes, a new staffing table is approved in order to make it easier to use in work.

Still have questions about accounting and taxes? Ask them on the "Salaries and Personnel" forum.

Staffing: details for an accountant

• Staffing in the program “1C: Salaries and personnel of a government institution 8”

  Document “Approval of the staffing table” (section “Personnel” - “Staffing table” - “Changes to the staffing table” - button “Create” - “Approval of the staffing table”). This document... the document “Changing the Staffing Schedule” (section “Personnel” – “Staffing Schedule” – “Changes to the Staffing Schedule” – button “Create” – “Changing the Staffing Schedule”). Its convenient...

• Indexing the staffing table in “1C: Salaries and HR Management 8”

  Section "Personnel" - "Staffing table" - "Staffing table" and click the link "Change the current staffing table" or go... to the section "Personnel" - "Staffing table" - "Changes to the staffing table" and... make changes to the staffing table using the document “Change of the staffing table”. Staffing is not mandatory, but...

• “HR Directory” - answers to questions about working in “1C: ZUP 8”

  Methods of maintaining a staffing table: accounting without maintaining a staffing table, accounting using a staffing table without maintaining... history, accounting using a staffing table... “Personnel” the subsection “Staffing” will appear, in the position of the staffing table it will be possible to specify the date. .. to the document base “Change of staffing table” or “Approval of staffing table”. Detailed instructions for...

• If the company does not have a labor protection specialist

  What position does the employee occupy according to the staffing table? If he has the appropriate... for combination work, since there was no position in the organization's staffing table, an additional payment for... for another profession (position) provided for in the organization's staffing table. In addition, the issue of... labor in the absence of it in the staffing table was considered by Rostrud specialists on the website... combining it with a position not provided for in the staffing table is impossible. However, they didn't explain...

• Is it possible to reduce working hours in an organization due to the difficult economic situation?

  Is it necessary to make changes to the staffing table? On this issue, we... are not obliged to make changes to the organization's staffing when introducing part-time... work for part of the rate. The staffing table is a document... making a decision to change the structure, staffing table, number of employees of the organization... at any time make changes to the staffing table, resulting in a reduction... bringing the number of staffing units in the staffing table into compliance with actually...

• Ineffective use of budget funds in the field of education

  Unreasonable maintenance of supernumerary units The staffing table (form T-3) is understood as... clause 10 of Regulation No. 583, the staffing table of a federal institution is approved by the head of this... the employer’s obligation to familiarize employees with the staffing table. During the inspection it was... according to the professional qualification group. The current staffing table of the institution did not provide for the position of “... procurement. In addition, the current staffing table of the institution did not provide for the position of “contract...

• Labor standards for work in performing arts organizations

  ... : Estimated rate range Rounding for staffing Less than 0.13 Discard 0 ... jobs). Please note: when creating staffing schedules for institutions, it is recommended to use the interactive electronic service created in... labor, “Staffing Schedule Constructor for Cultural Institutions,” located on the Internet... to assist institutions in creating staffing schedules and using them when working in...

• On some issues of concluding civil contracts

  What if such a position is not on the staff list? Labor legislation does not establish the obligation... (specialty) provided for by the organization's staffing table. But it happens that a position is provided for in the staffing table, but a suitable...

• The nuances of doing additional work

  Must be included in the staffing schedule. And the situation when the employer instructs..., security driver), which is reflected in the staffing table and job description. It happens that... if there are vacancies provided for in the staffing table, otherwise additional payments for the performance... - of a legal nature. It is better to include a new rate or 0.5 in the staffing table...

• Shift work and summarized working time recording

  Such accounting arises when forming the staffing table. The question arises: what kind of shift do we need... one of the shifts in the staffing position and when hiring... . The second option is to create several staffing positions with different schedules or even... schedules of the same type, and also indicate the mode for each position in the staffing table...

• Introduction of labor standards in cinematography organizations

  Labor and production safety. Formation of staffing schedules In accordance with clause 13... assistance in the formation of staffing tables by cultural institutions based on standard labor standards... an interactive electronic service has been developed “Staffing Schedule Constructor for Cultural Institutions” (posted on the website...

• How to correctly arrange a salary increase in an organization

  When increasing salaries for employees (according to the staffing table), is it necessary to create an order about...? When increasing salaries for employees (according to the staffing table), is it necessary to create an order on... the amount of salary that is provided for by the staffing table (that is, established for employees... in the employment contract as the salary amount provided for by the staffing table for employees with...

• Auditors found violations. Is the chief accountant threatened with dismissal due to loss of confidence?

  The argument to change the salary (according to the staffing table) was rejected due to... one amount was indicated, and another in the staffing table, based on which... the salary was increased to the amount indicated in the staffing table. Considering that the number of days is a forced... employment contract, and not on the staffing table or “gray” salary. Judges, how...

• The director of the travel agency is the only founder

  By position in accordance with the staffing table, profession, specialty indicating the qualifications... of the founder for the position of head of the organization, staffing table, as well as payslips, payroll..., legality of expenses incurred in the presence of: staffing table, payroll slips ...

Personnel documentation raises a large number of questions. Often they show interest in the correctness of the design and drafting of the documents in question.

What is staffing?

The schedule is necessary in order to form the staff structure in the organization and its number. When forming, attention is paid to the compliance of the document with the charter of the institution.

It includes information regarding structural divisions, names of professions, and a list of employee positions. The act must indicate the number of staff required for the functioning of the organization.

When compiling, a form approved by the State Statistics Committee is used. The importance of the document in question lies in streamlining the work process and optimizing it. The document performs the following functions:

• a visual structure of the institution is created;
• state units are indicated;
• control of the quantitative and qualitative composition of workers;
• tracking the amount of bonuses paid, payment systems;
• When vacancies appear, the selection of an employee is simplified.

For the employer, the positive aspects of the document lie in the possibility of using it in a court hearing regarding layoffs. It is also used to explain refusals to hire.

In the event of inspections of the company by authorities in charge of taxation or social issues. insurance - this act is necessary. Despite the fact that it is not necessary to have a document, inspectors require the act to be able to verify the correct accrual of money to employees.

The photo shows an example:

For different institutions

The act drawn up regarding institutions operating in the cultural sphere has specific drafting features. As well as other varieties of this document. Cultural institutions include:

• clubs located in the city/village;
• cultural centers;
• cultural centers;
• auto club;
• propaganda team

The authority to draw up the paper is vested in the founders of the listed institutions. Among the specialists of a cultural organization there are: director, director, screenwriter, sound engineer, music director and others.

The establishment of a staffing table is interconnected with the number of residents living in a locality, the number of organizations operating in the city for 12 months.

Also important is the presence in our locality of groups that have the title of national or exemplary.

After assessing the volume of labor and specific operating conditions, by agreement with the founder, additional positions may be included in the document. Sufficient funding is also a prerequisite for inclusion.

The manager is entrusted with the functions of distributing the required number of employees, taking into account the size of the payroll fund.

The photo shows an example of an act:

In relation to a limited liability company, it can be said that the deed is required for the following purposes:

• establishing a personnel structure;
• analysis of the quality and quantity of work performed;
• the feasibility of continuing cooperation with existing personnel or recruiting new ones;
• confirmation of the correctness of the payments made to the budget;
• pension contributions;
• arguing controversial issues in favor of the enterprise.

A person cannot be hired for a position that is not included in the document. When the act does not include a list of positions, it is considered an obstacle to staff reduction.

In a situation where an individual entrepreneur has two or more employees, he needs to draw up a staff act. This is due to the need to conclude employment contracts, which specify qualification requirements and set the salary.

Regarding the construction organization, the schedule has distinctive features:

• the institution is not given the authority to voluntarily introduce job titles that are associated with hazardous production (profession directories with tariffs are used to draw up the act);
• the presence of a special structure.

The schedule must reflect accruals for harmful and dangerous working conditions for workers.

Regarding HOAs, there are no special instructions for drawing up the act in question. Thanks to the presence of a schedule, you can clearly see how much money is spent on one employee and on the organization as a whole.

The document does not indicate the names of persons holding a particular position, which is due to the possibility of staffing after drawing up the act. Arriving at the interview, the janitor should immediately have the opportunity to set the salary and make a decision on employment.

Schedule in the HOA:

The schedule for the store is drawn up in relation to the number of employees. This could be a small kiosk with only one salesperson, director and accountant, or a large supermarket with a decent number of staff.

An employment agreement is concluded for each employee. It indicates the position and category in which the person is employed.

Also in the field of trade, an agreement on financial liability for the employer’s property must be concluded. The employee is obliged to ensure the safety of the valuables that were transferred to him in connection with the conclusion of the employment contract.

The schedule may contain the following lines:

In catering establishments, the document looks something like this:

Drawing up a schedule in a healthcare institution, for example, in a clinic, is the responsibility of the manager or an employee authorized by him. Standards for the number of staff are given in the orders of the Ministry of Health.

At the legislative level of the region where the clinic is located, a provision is established regarding the ability of the manager to draw up and approve the document.

The titles of positions included in the schedule must correspond to occupational reference books. There may be exceptions in individual cases. If you have rights to benefits, this fact must be included in the schedule.

The regular act of the beauty salon states:

• hierarchy of departments;
• number of staff units;
• wages;
• list of positions;
• allowances and additional payments;
• accrual procedure.

Example of an act for emergency services:

Educational institution:

Hotels:

Step-by-step instructions for compiling

An act is drawn up according to the following steps:

Who does this?

The legislator does not indicate who is responsible for drawing up the staff document. In practice, it is established that these can be:

• persons holding leadership positions;
• a group of persons specially created for this purpose;
• HR employee;
• economic department;
• legal department;
• department for labor organization and wages.

It is required that a specialist from the economic department take part in the preparation of the act.

How long does it last?

The periods for storing documentation are established by the Federal Archive. According to the acts developed by this department, the storage period will be three years. The countdown of the period begins from the moment the document ceases to be valid.

When does it change?

According to the directory, which indicates the qualifications of the positions of employees, subordinates and superiors, responsibility for registration rests with the labor economist. Considering the fact that not all companies have the specified position, management makes a decision regarding the performance of the work in question.

As a rule, when drawing up an act, production tasks and the amount of work are used. According to the specified data, staff is recruited and the funds required to pay advance payments established at the legislative level are calculated.

The structure of an enterprise is not eternal, since adjustments are made to it, it changes and develops. Changes may be associated with an increase in the number of zones, service by the organization, adjustment of the types of activities in which the enterprise is engaged.

Due to the presence of such circumstances, the form of work activity changes, which may entail a change in the number of members of the company towards an increase or decrease.

The introduction of adjustments is also associated with changes in tariff rates. Regarding the minimum wage, changes in legislation are regularly adopted to increase it. In this case, the employer, based on its financial capabilities, has the right to increase the salary.

Adjustments are made to the act on the basis of documentation developed in the accounting department.

For wartime

Institutions and organizations of various forms have the right to adopt a schedule for a period of time considered military. Drawing up and filling out the act does not cause difficulties, since it is carried out in the same way as the standard procedure.

The basis for the process under consideration is the mobilization task received from the military registration and enlistment office and other structures, for example, the Ministry of Emergency Situations. According to the received documentation, the number of staff is calculated, after which the information is entered into the act.

The hospital inpatient unit received a task for the war period regarding the installation of additional beds in the amount of 250 units.

After reviewing the requirement, managers decide how many workers they will need to serve patients. Next, a schedule is drawn up and approved by issuing an order.

Structural subdivision

The first column of the document in question is called “Name of the structural unit.” When the schedule is drawn up for commercial organizations, there are no restrictions regarding the names of departments.

Only terminological requirements are taken into account; they indicate that it is not advisable to name a unit with a little-known foreign word.

In some organizations, the name of the department affects the employee's receipt of benefits. Examples include healthcare and education institutions. In this case, the personnel department employees take on the task of correctly indicating the name of the department.

In order to facilitate the work of the HR department, classifiers regarding hazardous industries and other lists have been created. Names are entered in relation to group affiliation:

• the manual is initially indicated;
• production;
• auxiliary.

Is this necessary for individual entrepreneurs?

Legislative acts do not stipulate the obligation of individual entrepreneurs to draw up a staff document.

However, despite this provision, individual entrepreneurs are not advised to neglect drawing up the act. This is primarily due to the fact that the entrepreneur employs employees with whom an employment contract has been concluded.

Regardless of the form of the current taxation system, drawing up a schedule makes it possible to eliminate the imposition of a fine for the absence of this act. As an exception, they consider the situation when the entrepreneur has no employees.

Job categories

For 2019, the legislator has not developed rules regarding the uniform formation of job titles in the schedule. The norms prescribed in the standards are subject to compliance in certain working conditions and in structures of state importance. Many companies follow their own rules when naming positions.

An example of a trendy job title in an organization would be manager. In fact, this is the same cleaning lady. However, the position is called cleaning service manager. This name is used to encourage people to work.

When the number of staff in an organization is small, one person can occupy two positions at once.

Explanatory note

This act is required when a new schedule is approved, which indicates previously unused positions. The note provides the rationale for the adoption of these changes. The same rule applies to cases where the number of employees is reduced.

The note is drawn up by the management of the unit where the innovations took place. The adjustments made must be justified. The document bears the visa of the head of the organization, which gives reason to believe that he agrees to such adjustments.

Regional coefficient

Compilers of the staffing table should keep in mind that the columns regarding tariff rates indicate the amount of payment, which corresponds to the salary established by the company in the collective agreement.

Regional coefficients must be indicated in the supplement column. Such payments are established in accordance with state regulations.

The schedule must indicate for which bonuses are paid.

Although this type of personnel documentation is not mandatory, most organizations draw up and are guided in their activities by this act. This is due to the functionality of the paper.

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

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

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

What is this document for? Is it mandatory?

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

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

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

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

Requirements for it

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

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

Who does the compilation?

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

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

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

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

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

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

How is it claimed?

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

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

Structure and order of filling

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

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

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

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

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

How do I make a change?

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

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

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

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

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

Storage period and frequency of compilation

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

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

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

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

Are entrepreneurs required to have a staffing table?

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

To have or not to have

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

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

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

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

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

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

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

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

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

How to apply

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

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

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

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

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

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

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

The following directories currently exist:

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

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

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

Column 4 (number of staff units)

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

Columns 6-8 (surcharges)

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

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

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

Column 9. (total)

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

How to approve

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

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

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

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

Sample filling

How to compose?

The staffing table must include the following information:

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

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

Order of approval

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

Who is responsible?

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

Order for amendments

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

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

Change due to elimination of positions

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

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

• A crisis
• Change of working conditions and more

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

Procedure for reducing staff and changing the staffing table:

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

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

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

Shelf life of the staffing table

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

Fines for incorrect staffing

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

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